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浅谈增值税专用发票的操作杨常青增值税专用发票不仅是纳税人经济动中的重要商事凭证,而且是销货方履行纳税义务和购货方进项税额的合法证明。因此,加强增值税专用发票管理是保证新税制改革顺利实施的关键。国务院领导同志曾指示,要象对待钞票一样管好专用发票。要管好...
Talking about the operation of special VAT invoice Yang Changqing Special VAT invoice is not only an important commercial voucher for the taxpayers in the economic move but also a legal proof that the seller fulfills the tax liability and the input tax of the buyer. Therefore, to strengthen the VAT invoice management is to ensure the smooth implementation of the new tax reform key. The leading comrades of the State Council have instructed that they should manage their special invoices in the same way that they treat banknotes. To manage ...