这次我国税制全面改革的重点是增值税改革,而使用增值税专用发票则是增值税改革的重要环节,因此,增值税专用发票的使用方法正确与否是至关重要的。为了配合广大税务人员和纳税单位学习、了解、掌握及正确填开增值税专用发票,现就其填开方法谈一点意见,供参考。 一、增值税专用发票的结构 增值税专用发票是增值税一般纳税人销售货物或提供应税劳务时,必须按规定开具的一种专用发票。其票面内容由4个部分构成(如图), The focus of our country’s overall tax reform is the VAT reform, and the use of value-added tax invoices is an important part of the VAT reform. Therefore, the correct use of value-added tax invoices is crucial or not. In order to meet the majority of tax officers and taxpayers to learn, understand, and correctly fill out the special VAT invoices, now fill in the method to talk about their views for reference. First, the structure of special VAT invoices Value-added tax special invoices are value-added tax general taxpayers selling goods or providing taxable services, must be issued in accordance with the provisions of a special invoice. The coupon consists of 4 parts (pictured),