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国家税务总局公告2017年第16号2017年5月19日为进一步加强增值税发票管理,保障全面推开营业税改征增值税试点工作顺利实施,保护纳税人合法权益,营造健康公平的税收环境,现将增值税发票开具有关问题公告如下:一、自2017年7月1日起,购买方为企业的,索取增值税普通发票时,应向销售方提供纳税人识别号或统一社会信用代码;销售方为其开具增值税普通发票时,应在“购买方纳税人识别号”栏填写购买方
Announcement of the State Administration of Taxation No. 16 of 2017 May 19, 2017 In order to further strengthen the management of VAT invoices and guarantee the smooth implementation of the pilot project of transforming business tax into value-added tax, protect the legitimate rights and interests of taxpayers and create a healthy and fair tax environment, Now the VAT invoice issuance issues related announcement as follows: First, since July 1, 2017, the buyer for the enterprise, for general VAT invoice, the taxpayer identification number should be provided to the seller or unified social credit code; When the seller issues a general VAT invoice, he / she should fill the purchaser in the column of “Buyer taxpayer identification number”