Announcement of the State Administration of Taxation on Issues concerning the Use of Plain Value-Added Tax Invoices (Roll Invoices) Printed with Taxpayers' Names | | 国家税务总局关于使用印有本单位名称的增值税普通发票(卷票)有关问题的公告 |
(Announcement No. 9 [2017] of the State Administration of Taxation) | | (国家税务总局公告2017年第9号) |
For the purposes of further regulating the administration of value-added tax (“VAT”) invoices, optimizing tax payment services and ensuring the smooth and comprehensive implementation of the pilot program of replacing business tax with VAT, the issues concerning the use of plain VAT invoices (roll invoices) with taxpayers' names are hereby announced as follows: | | 为进一步规范增值税发票管理,优化纳税服务,保障全面推开营业税改征增值税试点工作顺利实施,现将使用印有本单位名称的增值税普通发票(卷票)有关问题公告如下: |
I. A taxpayer may require the state tax authority in writing to use plain VAT invoices (roll invoices) printed with its name in accordance with the requirements of the Measures of the People's Republic of China for the Administration of Invoices and the detailed rules for the implementation thereof, and the state tax authority shall confirm the type and quantity of invoices printed with the taxpayer's name. A taxpayer shall issue plain VAT invoices (roll invoices) printed with its name through the new system for the administration of value-added tax invoices. ...... | | 一、纳税人可按照《中华人民共和国发票管理办法》及其实施细则要求,书面向国税机关要求使用印有本单位名称的增值税普通发票(卷票),国税机关按规定确认印有该单位名称发票的种类和数量。纳税人通过增值税发票管理新系统开具印有本单位名称的增值税普通发票(卷票)。 ...... |
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