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    關于納稅信用A級納稅人取消增值稅發票認證有關問題的公告

    文章來源:泰和經濟開發區    發布時間:2016-03-05    瀏覽次數:

     

    國家稅務總局

    關于納稅信用A級納稅人取消增值稅發票認證有關問題的公告
    (上海泰和開發區轉發)

    文號: 國家稅務總局公告2016年第7
    發文單位: 國家稅務總局
    發文日期: 2016-02-04

     

    為認真落實《深化國稅、地稅征管體制改革方案》有關要求,進一步優化納稅服務,完善稅收分類管理,稅務總局決定對納稅信用A級增值稅一般納稅人(以下簡稱納稅人)取消增值稅發票認證,現將有關問題公告如下:

    一、納稅人取得銷售方使用增值稅發票系統升級版開具的增值稅發票(包括增值稅專用發票、貨物運輸業增值稅專用發票、機動車銷售統一發票,下同),可以不再進行掃描認證,通過增值稅發票稅控開票軟件登錄本省增值稅發票查詢平臺,查詢、選擇用于申報抵扣或者出口退稅的增值稅發票信息。

    增值稅發票查詢平臺的登錄地址由各省國稅局確定并公布。

    二、納稅人取得增值稅發票,通過增值稅發票查詢平臺未查詢到對應發票信息的,仍可進行掃描認證。

    三、納稅人填報增值稅納稅申報表的方法保持不變,即當期申報抵扣的增值稅發票數據,仍填報在《增值稅納稅申報表附列資料(二)》第2其中:本期認證相符且本期申報抵扣的對應欄次中。

    四、取消增值稅發票認證,簡化辦稅流程,將明顯減輕納稅人和基層稅務機關負擔,是深入開展便民辦稅春風行動的一項重要舉措。各地國稅機關要認真落實工作部署,精心組織做好宣傳、培訓等各項工作,及時、準確維護納稅人檔案信息,確保此項工作順利實施。

    五、本公告自201631日起施行。

    特此公告。

    國家稅務總局

    201624

    相關政策解讀:關于《國家稅務總局關于納稅信用A級納稅人取消增值稅發票認證有關問題的公告》的解讀

     

     

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