| 1. | Can a hotel use the vat invoice to rent guest rooms
酒店客房可以使用增值税发票吗 |
| 2. | Issue vat invoice / export invoice
处理增值税发票/出口发票。 |
| 3. | In view of the characteristics of vat invoice in design and
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。 |
| 4. | Small - scale vat payers can request that the tax authorities issue a vat invoice for products sold to export enterprises
小规模纳税人向出口企业销售这些产品，可到税务机关代开增值税专用发票。 |
| 5. | Export enterprises exporting products purchased from small - scale vat payers must present a vat invoice to obtain a vat refund
今后凡出口企业从小规模纳税人购进的货物出口，一律凭增值税专用发票及有关凭证办理退税。 |
| 6. | Guoshuihan [ 1996 ] no . 649 is repealed and export enterprises exporting books and periodicals now are required to present a vat invoice to process an vat export refund
国税函[ 1996 ] 649号停止执行，今后对出口企业出口的书刊等一律凭增值税专用发票及有关凭证办理退税。 |
| 7. | Vat invoices obtained by export enterprises from the tax authorities must be verified according to the relevant administrative measures relating to vat invoice verification
四、出口企业取得的税务机关代开增值税专用发票，应按照增值税专用发票认证管理的有关规定办理认证手续。 |
| 8. | Article 21 taxpayers selling goods or taxable services shall issue special vat invoices to the purchasers . sale - s amounts and output tax shall be separately indicated in the special vat invoices
第二十一条纳税人销售货物或者应税劳务，应当向购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。 |
| 9. | The information and vat refund departments of all of the tax authorities should enhance cooperation and execute transition and receipt of the electronic information regarding the issuance of vat invoices on behalf of enterprises
各级税务机关的信息部门和退税部门应加强协作，切实做好税务机关代开增值税专用发票电子信息的传输和接收工作。 |
| 10. | Enterprises apply for export tax rebates , the period needed to complete the seat of the ird taxes matrix , and to provide calculation of taxes ( equivalent to vat invoices ) , and exports to the pleadings ( ie export declarations )
企业办理出口退税，需要向期限所在地税务局填报税金汇总表，并提供税金计算书（相当于增值税专用发票）和出口免状书（即出口报关单） 。 |
