Guoshuihan [ 1996 ] no . 649 is repealed and export enterprises exporting books and periodicals now are required to present a vat invoice to process an vat export refund 国税函[ 1996 ] 649号停止执行,今后对出口企业出口的书刊等一律凭增值税专用发票及有关凭证办理退税。
Enterprises exporting products purchased from small - scale vat - paying trading enterprises must process vat export refunds according to the vat rate specified on the invoices 从属于增值税小规模纳税人的商贸公司购进的货物出口,按增值税专用发票上注明的征收率计算办理退税。
In addition to the special invoices for vat , tax authorities at or above the county ( city ) level may increase or decrease the number of invoice forms in light of needs and determine their uses 除增值税专用发票外,县(市)以上税务机关根据需要可适当增减联次并确定其用途。
Vat invoices obtained by export enterprises from the tax authorities must be verified according to the relevant administrative measures relating to vat invoice verification 四、出口企业取得的税务机关代开增值税专用发票,应按照增值税专用发票认证管理的有关规定办理认证手续。
Total bureau of national tax wu about editing " value added tax is special bill uses a provision " inform the 5th special bill executes management of limitation of highest make out an invoice 国家税务总局关于修订《增值税专用发票使用规定》的通知第五条专用发票实行最高开票限额治理。
增值税: value-added tax; duty on val ...专用: special use; for a special p ...发票: bill; receipt增值税专用发票罪: crime of illegal selling invoice for exclusive use of vat增值税专用发票领购簿: fp016; fpo16非法出售增值税专用发票罪: crime of illegal selling invoice for exclusive use of vat发票单列增值税: invoiced vat虚开增值税发票: write false added tax invoices; write false value added tax invoices服务业专用发票: the special invoice of service trade开具免除增值税的发票: draw uinvoices free of vat增值税运输发票抵扣清单: hy16; hyl6增值税: : value-added tax; a reciation tax; add value tax; added value tax; added-value tax; appreciation duty; appreciation tax; duties of increase in value; duty on value added; increment tax; increment value duty; tax on added value; tax on value added; the value-added tax (vat); value add tax; value added tax(vat); value-added taxes; vat (value-added tax); vat value added tax; vat(value added taxes)管理增值税发票和所得税文档资料: keep vat and income tax files开具增值税发票及处理保税事务: issue vat invoice and tax reports to local tax bureau财产增值税: accession tax; appreciation duty地价增值税: land value increment tax进项增值税: input vat设定增值税: deemed vat土地增值税: betterment levy; increment tax on land value; land increment value duty; land value increment tax未交增值税: unpaid vat; vat unpaid物业增值税: property gains tax销项增值税: output vat应交增值税: value added tax payable; vat payable应退增值税: recoverable vat增值价值税: value added tax