增值税专用发票

在核对增值税专用发票时应使用增值税专用发票稽核、协查信息。

In the process of ratifying any special VAT invoice , the examination and investigation assistance information concerning the special VAT invoice shall be used .

基于J2EE技术的增值税专用发票网上认证系统

Web Authentication System for Value-added Tax Special Invoice Based on J2EE

增值税专用发票身份证管理模式探微

An ″ ID card ″ Regulation Model for Special Invoice of VAT

分流增值税专用发票扣税作用；

Dividing the tax deducing function of the special VAT invoice s ;

试析增值税专用发票罪的一罪与数罪的认定

Identify Single and More Crimes on Value Added Tax Invoice

对增值税专用发票管理问题的思考

On Problems Concerning Administration of Value - added Invoices

扩大专业发票或增值税专用发票开具范围；

Expand the scope for drawing up special invoices or special-purpose invoice for VAT ;

一般纳税人在什么情况下不能领购开具增值税专用发票？

General of the circumstances under which taxpayers can not be issued Linggou VAT ?

增值税专用发票犯罪与其他相近易混的犯罪的牵连与竞合

Identification of Crimes of Special Purpose Invoice of Value-added Tax and Other Similar Cases

利用增值税专用发票骗税犯罪的现状和工作对策

The Situation of Crime of Tax Fraud by Using Added Value Tax Invoice and Countermeasures

加强增值税专用发票管理的探讨

On Strengthening Incremental Tax Bill Management

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 .

一般纳税人申请增值税专用发票最高开票限额时需填报什么？

General VAT taxpayers to apply for a maximum time limit of the vote required to fill what ?

是否可以在上述系统中开具增值税专用发票以供本企业客户做进项税抵扣之用？

Do they enable me to issue special invoices so that my business customers can potentially claim input taxes ?

1994年以加强增值税专用发票管理为主要目标的重点工程金税一期工程拉开了我国的税收信息化建设的步伐。

In 1994 strengthen management of VAT invoices for the main goal of the project phase gold in the informatization construction of taxation .

增值税专用发票是我国增值税管理的重要内容，也是管好增值税的关键。

Special invoices for value-added tax is an important content of value-added tax management in our country , and a key to manage it .

增值税专用发票的基本联次还应包括抵扣联，收执方作为抵扣税款的凭证。

The basic forms of special-purpose invoices for VAT should also include the deducting form , the invoice receiver uses it as a voucher for deducting tax money .

未经国家税务总局指定的企业私自生产发票防伪专用品、私自印制增值税专用发票；

Enterprises not designated by the State Administration of Taxation but engage in unauthorized production of special products for anti-forged invoices , or print special invoices for VAT ;

从增值税专用发票犯罪和一些相近易混犯罪的认定入手，探讨有关增值税专用发票犯罪与几种其他犯罪的具体认定问题。

This paper offers specific methods of identifying the crime of special purpose invoice of value-added tax and other similar crimes which may guide the legal practice concerned .

由于增值税专用发票是主要的税款抵扣凭证，因此它也成为不法分子利用其偷、骗国家税款的目标。

Because special invoices for value-added tax is a main tax evidence , it becomes the main object that illegal people use it to do tax evasion and fraud .

为加强对增值税专用发票的印制管理，《办法》还规定，增值税专用发票由国家税务总局统一印制。

In order to strengthen the printing management of special VAT invoices , the Methods stipulate that special VAT invoices shall be printed exclusively by the State Administration of Taxation .

一旦改革实施，本企业是否应该停止与这些企业的业务往来而转向那些可以开具增值税专用发票、用与本企业进项税抵扣的企业？

Would I cease doing business with them once the reforms are introduced in favour of businesses that are able to provide me with special invoices upon which I can claim input taxes ?

据统计，自1994年至2004年，全国涉及增值税专用发票犯罪的案件多达上万起，增值税成为犯罪发生率最高的税种。

According to statistics , from 1994 to 2004 , the crimes concering to forge VAT receipts is up to ten thousands in our country , it becomes the highest rate of tax crimes .

当前利用增值税专用发票骗税犯罪具有以下特点：发案数急剧上升，涉案金额巨大；

Presently , the crime of tax fraud by using added value tax invoice has the characteristics as follows : Firstly , there 's a rise in number of cases and amount of money involved ;

完善增值税专用发票的管理，立足科技加管理的理念，从政策管理、征管方式、监控分析三个层面深入查找当前增值税专用发票管理中存在的突出问题和薄弱环节。

There are three aspects pointed out by writer , which are policy management , tax collection and management monitor analysis , to research the prominent problem and unsubstantial section in special invoices management for value-added tax .

第二百一十条盗窃增值税专用发票或者可以用于骗取出口退税、抵扣税款的其他发票的，依照本法第二百六十四条的规定定罪处罚。

Article 210 Whoever steals special invoices for value-added tax or any other invoices which can be used to defraud a tax refund for exports or to offset tax money shall be convicted and punished in accordance with the provisions in Article 264 of this Law .

虚开犯罪是伴随着增值税及增值税专用发票制度而产生的。

Crime of falsely making out specialized VAT receipt has been developing with the system of VAT and VAT invoice .

但是在1994年我国增值税改革并采用专用发票扣税法后，针对增值税的违法犯罪活动一直比较猖獗，造成了巨额税收流失。

However , after the reform of VAT in 1994 , rampant crimes in VAT have resulted in great tax loss .

在现行增值税管理机制下，增值税专用发票涉税违法犯罪案件得到了有效遏制。

Some crimes which involved the VAT ( value-added tax ) receipt have been effectively strained under the new VAT management .