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本刊讯:国家税务局于8月25日以(88)国税征字第019号文发出《关于加强发票管理和检查清理发票的通告》,全文如下: 为了检查《全国发票管理暂行办法》的实施情况,加强发票的管理,严肃税收法纪,维护社会主义商品经济新秩序,兹定于今年9月至10月在全国范围内,开展一次发票清理检查。现通告如下: 一、发票是财务收支的法定凭证,是会计核算的原始凭证,是税务稽查的重要依据。发票由国家税务机关统
The Journal: State Administration of Taxation on August 25 to (88) State Tax Levy No. 019 issued a “Notice on Strengthening Invoice Management and Inspection Clearance invoices”, the full text is as follows: In order to check the “National Invoice Management Interim Measures” Implementation of the situation, to strengthen the management of invoices, taxation law and discipline, safeguard the new order of socialist commodity economy, is scheduled for September this year to October in the country, carry out an invoice clean-up inspection. Now notice as follows: First, the invoice is the legal vouchers for financial revenue and expenditure, is the original voucher for accounting, tax inspection is an important basis. Invoice by the state tax authorities