论文部分内容阅读
发票管理在现代企业中的地位越来越重要,为加强发票的管理工作,防范风险、堵塞漏洞,确保发票开具的合法性、真实性、安全性,防范发票虚开行为,根据根据《中华人民共和国发票管理办法》及其实施细则、《国家税务总局关于修订增值税专用发票使用规定的补充通知》以及上级公司的相关要求,结合中石油的实际情况来进行发票管理。本文所称发票是指中国石油天然气股份有限公司辽宁锦州销售分公司(以下简称锦州公司)辽宁省商品销售发票(以下简称卷筒发票)、普通二联发票、普通五联发票和增值税专用发票(以下简称增值税发票)。
In order to strengthen the management of invoices, prevent risks, block loopholes and ensure the legitimacy, authenticity and safety of invoice issuance, and to prevent invoice from falsifying, according to the principle that “the Chinese people Republic of China invoice management approach ”and its implementing rules,“ the State Administration of Taxation on the revision of the use of VAT invoices, ”the supplementary notice and the parent company’s requirements, combined with the actual situation of PetroChina invoice management. The invoice herein refers to the Liaoning Province commodity sales invoice (hereinafter referred to as the reel invoice) of PetroChina Company Limited’s Liaoning Jinzhou Sales Company (hereinafter referred to as Jinzhou Company), the ordinary duplicate invoice, the ordinary five-invoice and the special invoice for value-added tax (Hereinafter referred to as VAT invoice).