增值税专用发票 meaning in English
special invoice of value-added tax
vat invoice
Examples
- Guoshuihan [ 1996 ] no . 649 is repealed and export enterprises exporting books and periodicals now are required to present a vat invoice to process an vat export refund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。 - Enterprises exporting products purchased from small - scale vat - paying trading enterprises must process vat export refunds according to the vat rate specified on the invoices
从属于增值税小规模纳税人的商贸公司购进的货物出口，按增值税专用发票上注明的征收率计算办理退税。 - In addition to the special invoices for vat , tax authorities at or above the county ( city ) level may increase or decrease the number of invoice forms in light of needs and determine their uses
除增值税专用发票外，县（市）以上税务机关根据需要可适当增减联次并确定其用途。 - 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。 - Total bureau of national tax wu about editing " value added tax is special bill uses a provision " inform the 5th special bill executes management of limitation of highest make out an invoice
国家税务总局关于修订《增值税专用发票使用规定》的通知第五条专用发票实行最高开票限额治理。