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各省、市、自治区税务局、重庆市税务局: 试行增值税有关票证、统计具体事项,我局已以(83)财税计字第15号通知各地执行。现就各地提出的意见补充通知如下: 一、关于征收增值税使用的票证,如果有的地区因为“工商税专用缴款书”指标不能满足增值税的需要,不宜代用,可以由省、市、自治区税务局自行设
The tax bureaus of various provinces, municipalities and autonomous regions and the Chongqing Inland Revenue Department: try out the relevant VAT vouchers and statistics on specific issues. Our bureau has notified (No. 83) Cai Shui Ji Zi No. 15 to various localities for implementation. The following is a supplementary notice of the opinions put forward by all localities: I. The ticket for the collection of value-added tax should not be used for substitution if the “industrial and commercial tax-specific payment book” indicator can not meet the needs of the VAT. City, autonomous regions and the Inland Revenue Department set up their own