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新乡市郊区国税局共管小规模纳税人1611户,其中使用普通发票的共833户。自1996年12月在小规模纳税人使用普通发票的同时,试行填报《小规模纳税人普通发票使用明细表》(以下简称明细表),如实反映其经营额,此办法试行一个月,于1997年1月正式执行使用。该表一式三份,纳税人留存一份,税务所存一份,报县(市)区局备查一份。该表的主要内容:小规模纳税人所购买的普通发票按月逐份填写“发票号码、填开日期、购货单位名称、货物名称及金额”,并按要求填报本月不开票销售额合计数。填用此表的目的是在小规模纳税人中全面推行“以票管税”,进一步加强税收征管。
Sub-district of Xinxiang City, the Internal Revenue Service co-management of small-scale taxpayers 1,611, of which 833 households use ordinary invoices. Since December 1996, small-scale taxpayers using ordinary invoices at the same time, try to fill in the “small-scale taxpayers ordinary invoice using schedule” (hereinafter referred to as schedule), accurately reflect the amount of its operation, this approach for a trial one month in 1997 January of January formally implemented. The table in triplicate, the taxpayer to keep a copy of the tax, reported to the county (city) District Bureau for future reference. The main contents of the table: Small-scale taxpayers to buy ordinary invoices on a monthly basis, fill in the “invoice number, fill in the date, the name of the purchase unit, the name of the goods and the amount of” and, according to the requirements of non-billing total sales this month number. The purpose of filling this form is to fully implement “vote tax” among small-scale taxpayers to further strengthen tax collection and administration.