法律知识

国家税务总局关于增值税专用发票联次问题的通知(附英文)

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2019-08-27 04:28

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附税关(关家(家家英联的于值务关家问发务关知税知发总(【章名】通知

各省、自治区、直辖市税务局，各计划单列市税务局，沈阳、长春、哈尔滨、南京、武汉、成都、西安、广州市税务局，海洋石油税务管理局各分局：

为了保证增值税凭发票抵扣税款制度的顺利实施，国家税务总局决定对增值税专用发票实行集中统一管理。据各地反映，目前规定的增值税专用发票基本联次一式四联，不能满足用票单位经营业务上的需要，为此，就增值税专用发票联次问题特作如下通知：

１、为了便于对增值税专用发票的集中统一管理，联次仍定为一式四联。

２、现有联次如不能满足用票单位经营业务需要，可由用票单位另行印制企业内部传递凭证，但不得对外使用。

３、企业一律不能用原发票代替内部传递凭证。

【名称】 CIRCULAR ON THE QUESTION CONCERNING THE SERIAL NUMBER OF SPECIALVOUCHER FORM OF VALUE-ADDED TAX

【题注】 (The State Administration of Taxation: 11 January 1994 Coded GuoShui Fa [1994] No. 010)

【章名】 Whole Doc.

To the tax bureaus of various provinces, autonomous regions and

municipalities, the tax bureaus of various cities with independent

planning, the tax bureaus of Shenyang, Changchun, Harbin, Nanjing, Wuhan,

Chengdu, Xian and Guangzhou and to various sub-bureaus of the Offshore Oil

Tax Administration:

In order to guarantee the smooth implementation of the tax deduction

system in accordance with vouchers, the State Administration of Taxation

has decided to introduce centralized and unified management of special

vouchers for value-added tax. According to reports from various

localities, the basic quadruplicate special vouchers for value-added tax

currently stipulated cannot satisfy the needs of voucher users in their

operational business. In view of this, we hereby specially give the

circular on the question concerning the serial number of special voucher

form of value-added tax as follows:

I. In order to make it convenient for centralized and unified

management of special voucher of value-added tax, the serial number of

voucher form is still set in quadruplicate.

II. If the existing serial number of voucher form cannot meet the

needs of the voucher users in their operational business, the voucher

users may separately print the enterprise internal transmission

certificates which, however, shall be used externally.

III. The enterprises, without exception, shall not use the original

voucher in place of internal transmission certificates.

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