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一、发布本公告的背景是什么?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,明确增值税发票开具有关问题,发布本公告。二、本公告对增值税发票开具方面有何要求?(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
I. What is the background of the announcement of this announcement? In order to further strengthen the management of VAT invoices, guarantee the smooth implementation of the pilot project of business tax reform and value-added tax protection, protect the legitimate rights and interests of taxpayers and create a healthy and fair tax environment and issue clear VAT invoices Relevant issues, release of this announcement. 2. What are the requirements for issuing VAT invoices in this announcement? (1) Starting from July 1, 2017, when the purchaser is an enterprise, when obtaining a general VAT invoice, the seller shall be provided with the taxpayer identification number or unified Social credit code