关于营业额减除项目凭证的管理 由于营业税政策的调整,部分应税行为允许减除规定项目后按余额计征营业税,涉及到对营业额减除项目的凭证如何管理这一问题,对此《通知》特予以明确:支付给境内的减除项目必须凭发票或合法有效的凭证才予以扣除;而支付给境外的减除项目付款凭证,必须是外汇付汇凭证,外方公司的签收单据或出具的公证证明。其中应以外汇付汇凭证为主,以签收单据和公证证明为辅,因为境外的发票或收据并 About the management of deduction of project receipts Due to the adjustment of the business tax policy, some taxable activities allow the business tax to be calculated on the balance after deducting the stipulated items, and the issue of how to manage the vouchers for the deduction of the turnover is “ Notice ”specifically to be clear: to pay deductions to the project must be based on an invoice or valid and valid vouchers to be deducted; and paid to overseas deductions project payment voucher must be a foreign exchange payment certificate, a foreign company’s receipt of documents or Notary certificate issued. Which should be based on foreign exchange vouchers, receipts and notarized certificates, supplemented by foreign invoices or receipts and