| 凭发票领购簿向主管税务机关领购专用发票 |
| 添加时间：2020/1/18 16:03:25 浏览次数： |
| 凭发票领购簿向主管税务机关领购专用发票 Collect and purchase the special invoice from the competent tax authority with the invoice collection and purchase book 领购专用发票的单位和个人凭《发票购领用证》核准的发票种类、数量及购票方式，向税务所领购发票。对批量供应发票的单位和个人，每次供应发票的数量仅限于1个月内的用量。用票户第二次领购发票，应带《发票领购用证》及已用完发票存根经税务机关审验后，供给相应数量的发票，税务机关应实行验旧领新的发票领购制度，并通过电脑检查用票户是否缴纳税款。用票户如需领购其他种类或增加相同种类发票数量，按首次领购发票办理领购手续。 The unit and individual receiving and purchasing the special invoice shall collect and purchase the invoice from the tax office by virtue of the invoice type, quantity and purchase method approved by the invoice purchase and requisition certificate. For the units and individuals that supply invoices in batches, the quantity of each supply invoice is limited to the consumption within one month. The second time the user receives and purchases the invoice, he / she shall bring the invoice receiving and purchasing certificate and the used invoice stub to the tax authority for verification, and then supply the corresponding number of invoices. The tax authority shall implement the system of checking the old and receiving the new invoice, and check whether the user pays the tax through the computer. If the bill user needs to purchase other kinds of invoices or increase the number of invoices of the same kind, he shall go through the procedures of collecting and purchasing according to the invoice for the first time. |
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