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企业服务中心浅谈发票印制和发票领购
来 源:www.71-fuwu.com     发布时间:2016-7-6 10:42:15

1.发票印制。


1 invoice printing.


发票一般由税务机关统一设计式样,设专人负责印制和管理,并套印全国统一发票监制章。其中,增值税专用发票由国家税务总局确定的企业印制;普遍发票,分别由各省、自治区、直辖市国家税务局、地方税务局确定的企业印制。


Invoice, generally by the tax authorities unified design style, let someone responsible for printing and management and overprint national unified invoices. Among them, the value-added tax special invoice by the State Administration of Taxation to determine the enterprise printing; universal invoices, respectively, by the provinces, autonomous regions and municipalities directly under the State Administration of Taxation, the Local Taxation Bureau of corporate printing.


未经上述税务机关指定,任何单位和个人不得擅自印制发票。


No entity or individual may print invoices without authorization without the above-mentioned tax authorities.


2.发票领购。


2 invoice purchase.


(1)税务部门对纳税人领购发票实行交旧领新、验旧领新、批量供应的方式。


(1) the tax department to carry out the purchase of invoices for taxpayers to hand over the old and new, old and new, bulk supply of the way.


(2)依法办理税务登记的单位和个人,在领取税务登记证件后,可提交有关材料,向主管税务机关办理领购发票。


(2) the units and individuals who handle tax registration according to law shall, after receiving the tax registration certificate, submit relevant materials to the competent tax authorities for the purchase of invoices.


(3)临时到本省、自治区、直辖市以外从事经营活动的单位或者个人,还应当凭所在地税务机关开具的外出经营证明,并按规定提供保证人或者交纳不超过1万元的保证金后,向经营地主管税务机关申请领购经营地发票,并限期缴销。


(3) temporary to the provinces, autonomous regions and municipalities directly under the central government outside engaged in business activities of the units or individuals, should also by the local tax authorities issued out business certificate and in accordance with the regulations provide a guarantor or pay no more than 10000 yuan deposit, to the farming landlords tube tax authority for the application for receiving and purchasing invoices business, and the deadline for cancellation.


(4)纳税人可以根据自己的需要,履行必要的手续后,办理领购普通发票。办理领购增值税专用发票的单位和个人必须是增值税一般纳税人。但增值税一般纳税人会计核算不健全,不能向税务机关准确提供增值税销项税额、进项税额、应纳税额及其他有关增值税税务资料;销售货物全部属于免税项目的;有税收征管法规定的税收违法行为、拒不接受税务机关处理的,或者有下列行为之一,经税务机关责令限期改正而仍未改正的,不得领购增值税专用发票:虚开增值税专用发票;私自印制专用发票;向税务机关以外的单位和个人买取专用发票;借用他人专用发票;未按规定开具专用发票;未按规定保管专用发票和专用设备;未按规定申请办理防伪税控系统变更发行;未按规定接受税务机关检查。


(4) according to their own needs, the taxpayer shall, after performing the necessary procedures, handle the purchase of ordinary invoices. The units and individuals who handle the purchase of special VAT invoices must be VAT general taxpayers. But the general taxpayer of value-added tax accounting is not perfect, can not provide VAT, income tax, tax payable and other relevant VAT tax information to the tax authorities; sale of goods of all tax exempt items; a violation of tax law, the provisions of the tax law refused to accept the tax authorities, or any of the following acts, the tax authority shall be ordered to correct and not correct, not Linggou VAT invoices, VAT invoices; printed invoices without authorization; to units and individuals other than tax authorities to buy invoices; borrowing invoices; not issue special invoices in accordance with the provisions of not keeping invoices and special; the equipment according to the provisions; without provisions for the administration of taxation; did not accept the examination of the tax authorities in accordance with the provisions of.


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