发票领购
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为此,《办法》对发票领购程序作了严格的规范。
Therefore , the Methods map out strict standard for invoices receiving and purchasing procedures .
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一般纳税人凭《发票领购簿》、IC卡和经办人身份证明领购增值税专用发票。
With the general taxpayer ," Ling Gou invoice book ", IC card and identity managers Linggou VAT .
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发票领购是用票单位和个人取得发票的法定程序。
The receipt and purchase of invoices are legal invoice procedures obtained by units and individuals using invoices .
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凭发票领购簿核准的发票种类、数量以及购票方式,向主管税务机关领购发票。
After examining and approving the application for receiving and purchasing invoices and related documents , the competent tax authorities shall issue them invoice receiving and purchasing books .