论文部分内容阅读
国家税务总局发布《关于做好开具车船税完税证明相关工作的通知》,方便车船税纳税人办理涉税事项,切实减轻纳税人负担。通知称,《国家税务总局关于保险机构代收车船税开具增值税发票问题的公告》(国家税务总局公告2016年第51号,以下简称《公告》)明确了保险机构代收车船税应在开具的增值税发票备注栏中注明相关信息,该发票可作为纳税人缴纳车
The State Administration of Taxation promulgated the Circular on Doing a Good Job in Proofing Tax Duty Certificates of Travel Taxes to facilitate the taxpayers of travel tax to handle tax-related matters and effectively reduce the burden on taxpayers. According to the circular, the Notice of the State Administration of Taxation on Issues Concerning the Issue of Value-added Tax Invoices Issued by Insurance Institutions for Collection of Car and Vessel Tax (State Administration of Taxation Announcement No.51, 2016, hereinafter referred to as Announcement) VAT invoice remarks column indicate the relevant information, the invoice can be paid as a taxpayer car