为便于纳税人和税务机关理解和执行,现对《国家税务总局关于纳税人申请代开增值税发票办理流程的公告》(以下简称《公告》)解读如下:一、《公告》出台背景随着营改增试点的全面推开,增值税发票在经济活动中的需求量越来越大。一些不具备自开票条件的小规模纳税人和自然人等纳税人,需要到国税局申请代开发票,同时到地税 In order to facilitate the understanding and implementation of taxpayers and tax authorities, the following is the interpretation of the Circular of the State Administration of Taxation on the Taxpayer’s Application for the Release of Value-added Tax Invoices (the “Announcement”) as follows: I. Background of the Announcement With the The reform and opening-up of pilot camps will be rolled out in an all-round way. The demand for value-added tax invoices in economic activities will also increase. Some taxpayers who do not have self-billing conditions, such as small-scale taxpayers and natural persons, need to apply for an invoice on behalf of the IRS,