税控系统 meaning in English
taxation control system
Examples
- In the case of mechanical and electronic products that are the subject of a winning international bid by a chinese enterprise that uses a foreign government loan or a loan from an international financial organization , or in the case of domestic equipment purchased by an fie , if vat invoices are issued by the tax authorities using the anti - counterfeit vat invoice system on behalf of the bid - winning enterprises and fie , vat special tax payment receipts are not required to be presented when the enterprise applies for an export vat refund
二、利用外国政府贷款和国际金融组织贷款采用国际招标国内中标的机电产品，以及外商投资企业采购的国产设备，凡税务机关利用增值税防伪税控系统代开增值税专用发票并在2005年1月1日以后开具的，中标企业、外商投资企业在申请退税时，免予提供增值税专用税票。 - In the case of commodities declared for export after 1 january 2005 , if a vat invoice is issued by the tax authorities on behalf of an enterprise after that date , vat special tax payment receipts no longer are required to be presented when the enterprise applies for an export vat refund
一、 2005年1月1日以后报关出口货物(以出口报关单<出口退税专用联>上注明的出口日期为准) ，凡税务机关利用增值税防伪税控系统代开增值税专用发票(指国税发[ 2004 ] 153号第二条规定所述代开专用发票，下同)在2005年1月1日以后开具的，出口企业在申请办理出口退税时，免予提供增值税专用税票。