国家税务总局关于增值税专用发票联次问题的通知(附英文)
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国家税务总局关于增值税专用发票联次问题的通知(附英文)
国家税务总局关于增值税专用发票联次问题的通知(附英文)
国税发[1994]10号
各省、自治区、直辖市税务局，各计划单列市税务局，沈阳、长春、哈尔滨、南京、武汉、成都、西安、广州市税务局，海洋石油税务管理局各分局：
为了保证增值税凭发票抵扣税款制度的顺利实施，国家税务总局决定对增值税专用发票实行集中统一管理。据各地反映，目前规定的增值税专用发票基本联次一式四联，不能满足用票单位经营业务上的需要，为此，就增值税专用发票联次问题特作如下通知：
1、为了便于对增值税专用发票的集中统一管理，联次仍定为一式四联。
2、现有联次如不能满足用票单位经营业务需要，可由用票单位另行印制企业内部传递凭证，但不得对外使用。
3、企业一律不能用原发票代替内部传递凭证。
CIRCULAR ON THE QUESTION CONCERNING THE SERIAL NUMBER OF SPECIALVOUCHER FORM OF VALUE-ADDED TAX
(The State Administration of Taxation: 11 January 1994 Coded GuoShui Fa [1994] No. 010)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning, the tax bureaus of Shenyang, Changchun, Harbin, Nanjing, Wuhan,
Chengdu, Xian and Guangzhou and to various sub-bureaus of the Offshore Oil
Tax Administration:
In order to guarantee the smooth implementation of the tax deduction
system in accordance with vouchers, the State Administration of Taxation
has decided to introduce centralized and unified management of special
vouchers for value-added tax. According to reports from various
localities, the basic quadruplicate special vouchers for value-added tax
currently stipulated cannot satisfy the needs of voucher users in their
operational business. In view of this, we hereby specially give the
circular on the question concerning the serial number of special voucher
form of value-added tax as follows:
I. In order to make it convenient for centralized and unified
management of special voucher of value-added tax, the serial number of
voucher form is still set in quadruplicate.
II. If the existing serial number of voucher form cannot meet the
needs of the voucher users in their operational business, the voucher
users may separately print the enterprise internal transmission
certificates which, however, shall be used externally.
III. The enterprises, without exception, shall not use the original
voucher in place of internal transmission certificates.
1994年1月11日
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