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深圳赛格器材配套公司电子市场(以下简称电子市场)是深圳市经营电子产品及其生产所需原材料、辅助材料规模较大的交易中心、现有出租柜台490多个,原由电子市场统一代开普通发票。新税制实施后,由于这些出租柜台绝大部分是小规模纳税人,对在电子市场内购买电子原配件的一般纳税人无法开具增值税专用发票。若到税务机关代开专用发票,不但繁琐,而且工作量很大。为了既严格专用发票管理,又方便了纳税人,深圳市税务局征管处会同四分局于今年4月1日对此进行了调查,现将有关情况及问题陈述如下,并就相应对策作些探讨:
Shenzhen SEG equipment supporting company electronic market (hereinafter referred to as the electronic market) is the Shenzhen City of electronic products and the production of raw materials required for the processing of supporting large-scale trading center, the existing rental counters more than 490, originally unified electronic market open Ordinary invoice. Since the implementation of the new tax system, as most of these rental counters are small-scale taxpayers, general taxpayers who purchase electronic original accessories in the electronic market can not issue special VAT invoices. If the tax authorities to open a special invoice, not only cumbersome, but also a heavy workload. In order to not only strict invoice management, but also to facilitate the taxpayers, Tax Administration of Shenzhen City, together with the Fourth Branch on April 1 this year conducted a survey, the relevant conditions and problems are as follows, and to explore some of the corresponding measures :