關(guān)于《國(guó)家稅務(wù)總局關(guān)于修改〈中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則〉的決定》的解讀_?？谑腥嗣裾?/title> <link rel="stylesheet" href="../../../../material/css/common_2019.css"> <link rel="stylesheet" href="../../../../material/css/alert_2019.css"> <link rel="stylesheet" href="../../../../material/css/xbcon.css"> <link rel="stylesheet" href="../../../../material/css/shareStyle.css"> <link rel="shortcut icon" href="/images/favicon.ico" type="image/x-icon" /> <link rel="stylesheet" href="../../../../material/css/szf_share.css"> <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body> <h1><a href="http://www.mte-d.com/">欧美亚洲日韩精品_亚洲一级免费在线免费视频_无码中文字幕av免费播_色欲网天天无码av</a></h1><div id="8ppkk" class="pl_css_ganrao" style="display: none;"><abbr id="8ppkk"><optgroup id="8ppkk"></optgroup></abbr><dfn id="8ppkk"></dfn><label id="8ppkk"><legend id="8ppkk"></legend></label><listing id="8ppkk"></listing><object id="8ppkk"></object><del id="8ppkk"><center id="8ppkk"><em id="8ppkk"><mark id="8ppkk"></mark></em></center></del><pre id="8ppkk"><div id="8ppkk"><tr id="8ppkk"></tr></div></pre><menu id="8ppkk"></menu><li id="8ppkk"></li><center id="8ppkk"><optgroup id="8ppkk"></optgroup></center><samp id="8ppkk"><s id="8ppkk"></s></samp><xmp id="8ppkk"><menu id="8ppkk"><font id="8ppkk"><ol id="8ppkk"></ol></font></menu></xmp><menu id="8ppkk"></menu><legend id="8ppkk"><li id="8ppkk"><legend id="8ppkk"></legend></li></legend><menu id="8ppkk"></menu><sup id="8ppkk"><table id="8ppkk"><address id="8ppkk"><fieldset id="8ppkk"></fieldset></address></table></sup><i id="8ppkk"></i><source id="8ppkk"><dfn id="8ppkk"><p id="8ppkk"><table id="8ppkk"></table></p></dfn></source><fieldset id="8ppkk"></fieldset><strike id="8ppkk"><video id="8ppkk"></video></strike><wbr id="8ppkk"><ul id="8ppkk"></ul></wbr><code id="8ppkk"><menuitem id="8ppkk"><nobr id="8ppkk"></nobr></menuitem></code><table id="8ppkk"></table><fieldset id="8ppkk"></fieldset><strike id="8ppkk"><video id="8ppkk"></video></strike><dd id="8ppkk"></dd><dd id="8ppkk"><strong id="8ppkk"></strong></dd><optgroup id="8ppkk"></optgroup><div id="8ppkk"></div><rt id="8ppkk"></rt><output id="8ppkk"><fieldset id="8ppkk"><rp id="8ppkk"><th id="8ppkk"></th></rp></fieldset></output><optgroup id="8ppkk"></optgroup><small id="8ppkk"></small><kbd id="8ppkk"></kbd><del id="8ppkk"><p id="8ppkk"></p></del><dfn id="8ppkk"><strong id="8ppkk"><output id="8ppkk"><fieldset id="8ppkk"></fieldset></output></strong></dfn><span id="8ppkk"><noframes id="8ppkk"><span id="8ppkk"></span></noframes></span><big id="8ppkk"><tbody id="8ppkk"><strike id="8ppkk"></strike></tbody></big><nobr id="8ppkk"></nobr><optgroup id="8ppkk"></optgroup><b id="8ppkk"><source id="8ppkk"></source></b><strong id="8ppkk"></strong><tr id="8ppkk"><option id="8ppkk"></option></tr><tbody id="8ppkk"></tbody><source id="8ppkk"><dfn id="8ppkk"><p id="8ppkk"></p></dfn></source><th id="8ppkk"></th><pre id="8ppkk"></pre><listing id="8ppkk"><dfn id="8ppkk"><em id="8ppkk"></em></dfn></listing><mark id="8ppkk"></mark><option id="8ppkk"><acronym id="8ppkk"><strike id="8ppkk"></strike></acronym></option></div> <div class="uot8lrifyast" id="voice" style="height: 0px;"></div>    <div id="uot8lrifyast" class="hheader"> <div id="uot8lrifyast" class="htop"> <div id="uot8lrifyast" class="hlogo"><a href="http://www.mte-d.com/" target="_blank"><img src="/material/images/hlogo.png" /></a> </div> <div id="uot8lrifyast" class="htopr"> <div id="uot8lrifyast" class="htopt"> <ul class="hjf"> <li><a href="javascript:zh_tran('s');" class="zh_click" id="zh_click_s" style=" display: none;">簡(jiǎn)</a><a href="javascript:zh_tran('t');" class="zh_click" id="zh_click_t">繁</a></li> <li><a title="English" href="http://www.mte-d.com/enhaikou/" target="_blank">EN</a></li> </ul> <div id="uot8lrifyast" class="ht"> <a title="市民郵箱" target="_blank"><img src="/material/images/ht1.png" /></a> <a title="公務(wù)郵箱" target="_blank"><img src="/material/images/ht7.png" /></a> <a title="海口市空氣質(zhì)量日?qǐng)?bào)（預(yù)報(bào)）" target="_blank"><img src="/material/images/ht20.png" /></a>  <a title="智能問答" href="http://www.mte-d.com/ghwd/znwdhk/index.html" target="_blank"><img src="/material/images/ht10.png" alt="智能問答" /></a> <a title="無(wú)障礙系統(tǒng)" href="javascript:void(0)" onclick="aria.start()"><img src="/material/images/ht6.png" alt="無(wú)障礙系統(tǒng)" /></a> <a title="微博" href="http://www.mte-d.com/dzwb.shtml" target="_blank"><img src="/material/images/ht4.jpg" /></a> <a title="微信" href="http://www.mte-d.com/dzwx.shtml" target="_blank"><img src="/material/images/ht5.jpg" /></a> <a href="javascript:;" onclick="aria.oldFixedStart()"><img src="/material/images/2022ghb.png" /></a></div>  <a title="收藏" href="javascript:void(0);" class="lonsun_collect" style="display:none;"><img src="http://www.mte-d.com/material/images/wysc2024-2.png" /></a> <div id="uot8lrifyast" class="hzqdh"></div> </div> <div id="uot8lrifyast" class="g-header-search"> <p class="u-search-row" style="background: rgba(0, 0, 0, 0) url(/material/images/icon_row_off_yn_20180925.png) no-repeat scroll 70px center;">站內(nèi)搜索</p> <div class="uot8lrifyast" id="search" > <input type="text" id="keyword" name="temp" value="" title="搜索關(guān)鍵詞" /> <input id="searchbutton" type="image" src="/material/images/hsele.png" title="點(diǎn)擊搜索" width="50" height="37" /> </div> <ul class="u-search-recommend" style="display: none;"> <li data-search-link="">站內(nèi)搜索</li> <li data-search-link="">智能問答</li> </ul> </div> <div id="uot8lrifyast" class="tqyb"> 溫度：24-29℃ 天氣現(xiàn)象：陰天有大雨，局地暴雨風(fēng)向風(fēng)速：東北風(fēng)3-5級(jí) </div> </div> </div>  <div id="uot8lrifyast" class="hnav"> <ul> <li><a href="http://www.mte-d.com/" target="_blank">首頁(yè)</a></li> <li><a href="http://www.mte-d.com/xxgk/szfbjxxgk/dzld/zfld/" target="_blank">市政府</a></li> <li><a href="http://www.mte-d.com/zfdt/" target="_blank">新聞</a></li> <li><a href="http://www.mte-d.com/xxgk/xxgkml/szfxxgk.shtml" target="_blank">信息公開</a></li> <li><a target="_blank">政務(wù)服務(wù)</a></li> <li><a href="http://www.mte-d.com/hdjl/" target="_blank">互動(dòng)</a></li> <li><a href="http://www.mte-d.com/sj/" target="_blank">數(shù)據(jù)</a></li> <li><a href="http://www.mte-d.com/sq/" target="_blank">市情</a></li> </ul> </div> </div>  <div id="uot8lrifyast" class="hcontent"> <div id="uot8lrifyast" class="hcon"> <div id="uot8lrifyast" class="main"> <div id="uot8lrifyast" class="powz accbg" accidx="67"><a href="../../../../" target="_self" title="中國(guó)海口政府門戶網(wǎng)站" class="CurrChnlCls">中國(guó)海口政府門戶網(wǎng)站</a> >> <a href="../../../" target="_self" title="互動(dòng)交流" class="CurrChnlCls">互動(dòng)交流</a> >> <a href="../../" target="_self" title="業(yè)務(wù)知識(shí)庫(kù)" class="CurrChnlCls">業(yè)務(wù)知識(shí)庫(kù)</a> >> <a href="../" target="_self" title="稅務(wù)" class="CurrChnlCls">稅務(wù)</a> >> 正文 </div> <div id="uot8lrifyast" class="maincon"> <h1 class="maincon-t">關(guān)于《國(guó)家稅務(wù)總局關(guān)于修改〈中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則〉的決定》的解讀</h1> <div id="uot8lrifyast" class="maincon-i">中國(guó)?？谡T戶網(wǎng)站　　更新時(shí)間：2024-02-05 15:31 　　來(lái)源：國(guó)家稅務(wù)總局　　</div> <div id="uot8lrifyast" class="maincon-p"><input class="btn" onClick="javascript:window.print()" type="button" value="打印此文" name="print2" /> <input class="btn" onClick="window.close()" type="button" value="關(guān)閉窗口" name="close2" /></div> <div class="uot8lrifyast" id="zl_Articel" class="maincon-c"> <div id="uot8lrifyast" class="trs_editor_view TRS_UEDITOR trs_paper_default trs_word trs_web"><div class="uot8lrifyast" id="fontzoom" style="margin: 0px;padding: 30px;box-sizing: border-box;-webkit-tap-highlight-color: rgba(0, 0, 0, 0);font-size: 18px;color: rgb(51, 51, 51);font-family: 'Microsoft YaHei', 微軟雅黑, Simsun, SimHei, Arial;text-wrap: wrap;background-color: rgb(255, 255, 255)"><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">近日，國(guó)家稅務(wù)總局公布了《關(guān)于修改〈中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則〉的決定》（國(guó)家稅務(wù)總局令第56號(hào)）?，F(xiàn)就有關(guān)修改內(nèi)容解讀如下：</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">一、修改《實(shí)施細(xì)則》的背景</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">2023年7月20日，國(guó)務(wù)院公布了新修改的《中華人民共和國(guó)發(fā)票管理辦法》（以下簡(jiǎn)稱《辦法》）。為貫徹落實(shí)中辦、國(guó)辦印發(fā)的《關(guān)于進(jìn)一步深化稅收征管改革的意見》（以下簡(jiǎn)稱《意見》）有關(guān)要求，確保《辦法》順利實(shí)施，稅務(wù)總局對(duì)照《辦法》修改內(nèi)容，</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">對(duì)</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">《辦法》的配套規(guī)章《中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則》（以下簡(jiǎn)稱《實(shí)施細(xì)則》）</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">進(jìn)行了修改</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">。</span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">二、修改的必要性</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312;"><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">新修改的《辦法》公布實(shí)施后，作為配套規(guī)章的</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">《實(shí)施細(xì)則》部分內(nèi)容已經(jīng)不適應(yīng)、不符合</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">《辦法》和</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">當(dāng)前發(fā)票管理工作實(shí)際，迫切需要修改完善</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">。</span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">一是貫徹落實(shí)《意見》的具體措施。《意見》明確要健全稅費(fèi)法律法規(guī)制度，推動(dòng)修訂《辦法》等法律法規(guī)和規(guī)章。對(duì)《實(shí)施細(xì)則》進(jìn)行修改，是稅務(wù)機(jī)關(guān)完善部門規(guī)章，推動(dòng)《意見》有關(guān)任務(wù)落實(shí)落地的具體體現(xiàn)。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">二是保障《辦法》實(shí)施的必要舉措。</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">新《辦法》頒布實(shí)施后，</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">《實(shí)施細(xì)則》中的部分內(nèi)容已經(jīng)不適應(yīng)、不符合</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">《辦法》要求，需要</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">根據(jù)《辦法》修改內(nèi)容進(jìn)行相應(yīng)修改或作出進(jìn)一步細(xì)化規(guī)定，并與現(xiàn)行法律法規(guī)相銜接，以增強(qiáng)可操作性。</span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">三是為發(fā)票電子化改革提供制度支撐的迫切需要。</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">新《辦法》明確了</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">電子發(fā)票的法律地位和基本管理規(guī)定，需要在《實(shí)施細(xì)則》中對(duì)電子發(fā)票數(shù)據(jù)安全管理、第三方服務(wù)監(jiān)管、紅沖規(guī)范等進(jìn)一步細(xì)化明確，為電子發(fā)票推廣應(yīng)用提供制度保障。</span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">四是保障納稅人合法權(quán)益的必然要求。通過修改《實(shí)施細(xì)則》進(jìn)一步明晰征納雙方、用票人和第三方服務(wù)機(jī)構(gòu)的權(quán)利義務(wù)，有利于保障納稅人合法權(quán)益，規(guī)范稅務(wù)機(jī)關(guān)執(zhí)法行為。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">三、修改的主要內(nèi)容</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">（一）明確電子發(fā)票基本管理規(guī)定</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312;"><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">在《辦法》</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">確立電子發(fā)票法律地位的基礎(chǔ)上，</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">順應(yīng)電子發(fā)票管理需要</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">，進(jìn)一步明確電子發(fā)票的基本管理規(guī)定。</span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312;"><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">一是明確電子發(fā)票的定義為“在購(gòu)銷商品、提供或者接受服務(wù)以及從事其他經(jīng)營(yíng)活動(dòng)中，按照稅務(wù)機(jī)關(guān)發(fā)票管理規(guī)定以數(shù)據(jù)電文形式開具、收取的收付款憑證”，強(qiáng)調(diào)“電子發(fā)票與紙質(zhì)發(fā)票的法律效力相同，任何單位和個(gè)人不得拒收”；同時(shí)明確稅務(wù)機(jī)關(guān)“建設(shè)電子發(fā)票服務(wù)平臺(tái)”和“提供數(shù)</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">字化等形態(tài)電子發(fā)票開具、交付、查驗(yàn)等服務(wù)”的職責(zé)。</span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">二是根據(jù)電子發(fā)票的管理需要，增加“額度確定”的發(fā)票領(lǐng)用方式；增加電子發(fā)票開具紅字發(fā)票的基本管理規(guī)定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">三是細(xì)化《辦法》第二十二條第三款“單位和個(gè)人開發(fā)電子發(fā)票信息系統(tǒng)自用或者為他人提供電子發(fā)票服務(wù)的，應(yīng)當(dāng)遵守國(guó)務(wù)院稅務(wù)主管部門的規(guī)定”的管理要求，增加開發(fā)電子發(fā)票信息系統(tǒng)的基本管理規(guī)定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">（二）增加發(fā)票數(shù)據(jù)安全管理規(guī)定</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">在《辦法》明確發(fā)票編碼規(guī)則、數(shù)據(jù)標(biāo)準(zhǔn)的管理以及增加發(fā)票數(shù)據(jù)違法行為類型和罰則的基礎(chǔ)上，落實(shí)《意見》第六條“完善稅收大數(shù)據(jù)安全治理體系和管理制度”的要求，進(jìn)一步健全發(fā)票數(shù)據(jù)安全管理制度。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">一是根據(jù)《數(shù)據(jù)安全法》《個(gè)人信息保護(hù)法》等有關(guān)規(guī)定，明確稅務(wù)機(jī)關(guān)“建立健全發(fā)票數(shù)據(jù)安全管理制度，保障發(fā)票數(shù)據(jù)安全”的職責(zé)、納稅人“發(fā)票數(shù)據(jù)安全保護(hù)”的義務(wù)，以及提供發(fā)票領(lǐng)用、開具等服務(wù)的第三方“接受稅務(wù)機(jī)關(guān)監(jiān)管”的責(zé)任。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">二是細(xì)化《辦法》第二十九條關(guān)于檢查發(fā)票數(shù)據(jù)的相關(guān)規(guī)定，明確“稅務(wù)機(jī)關(guān)在發(fā)票檢查中，可以對(duì)發(fā)票數(shù)據(jù)進(jìn)行提取、調(diào)出、查閱、復(fù)制”。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">（三）細(xì)化發(fā)票違法行為認(rèn)定情形</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">適應(yīng)稅收征管實(shí)踐需要，進(jìn)一步完善發(fā)票違法行為的認(rèn)定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">對(duì)《辦法》第二十一條關(guān)于虛開發(fā)票的條款進(jìn)行細(xì)化，明確“與實(shí)際經(jīng)營(yíng)業(yè)務(wù)情況不符”的具體情形。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">（四）與現(xiàn)行法律法規(guī)相銜接</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">與現(xiàn)行法律法規(guī)做好銜接，進(jìn)一步完善發(fā)票違法行為處罰程序。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-family: 仿宋_GB2312;"><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">考慮到《</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">中華人民共和國(guó)</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">行政處罰法》第五十二條向當(dāng)事人出示行政處罰決定書已有明確規(guī)定，因此刪除“應(yīng)當(dāng)將行政處罰決定書面通知當(dāng)事人”相關(guān)表述；根據(jù)《</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">中華人民共和國(guó)</span><span style="font-size: 21px; color: rgb(0, 0, 0); line-height: 27px; font-family: 仿宋_GB2312;">行政處罰法》第五十四條關(guān)于“符合立案標(biāo)準(zhǔn)的，行政機(jī)關(guān)應(yīng)當(dāng)及時(shí)立案”的規(guī)定，考慮到部分違反發(fā)票管理法規(guī)的情形未達(dá)到立案標(biāo)準(zhǔn)，適用簡(jiǎn)易處罰或首違不罰而無(wú)需立案，刪除“對(duì)違反發(fā)票管理法規(guī)的案件，應(yīng)當(dāng)立案查處”</span><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">。</span></span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">（五）完善發(fā)票印制、領(lǐng)用、開具規(guī)定</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">將近年來(lái)發(fā)票制度改革成果固化為制度安排，對(duì)發(fā)票印制、領(lǐng)用、開具規(guī)定進(jìn)行優(yōu)化完善。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">一是按照“企業(yè)印制發(fā)票”轉(zhuǎn)為政府采購(gòu)事項(xiàng)的要求，刪除“發(fā)票準(zhǔn)印證”“印制發(fā)票的資格”等規(guī)定，明確稅務(wù)機(jī)關(guān)“應(yīng)當(dāng)根據(jù)政府采購(gòu)合同和發(fā)票防偽用品管理要求對(duì)印制發(fā)票企業(yè)實(shí)施監(jiān)督管理”。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">二是為更好服務(wù)市場(chǎng)主體，減輕納稅人發(fā)票使用負(fù)擔(dān)，刪除發(fā)票領(lǐng)購(gòu)簿、發(fā)票工本費(fèi)、發(fā)票保證人和保證金等相關(guān)規(guī)定。</span></p><p style="margin: 0px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); font-size: 14px; font-family: "Times New Roman"; text-indent: 43px; text-align: justify; line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;">三是為防范冒用身份領(lǐng)用和開具發(fā)票等違法行為，明確身份驗(yàn)證是指“單位和個(gè)人在領(lǐng)用、開具、代開發(fā)票時(shí)，其經(jīng)辦人應(yīng)當(dāng)實(shí)名辦稅”；細(xì)化《辦法》第十九條規(guī)定的“不得變更金額”包括不得變更涉及金額計(jì)算的單價(jià)和數(shù)量；完善紙質(zhì)發(fā)票作廢紅沖的具體管理規(guī)定。</span></p><p style="line-height: 1.75em;"><span style="font-size: 21px; line-height: 27px; font-family: 仿宋_GB2312;"><br/></span></p></div><div style="margin: 40px 0px 30px;padding: 0px;box-sizing: border-box;-webkit-tap-highlight-color: rgba(0, 0, 0, 0);overflow: hidden;text-align: center;font-size: 18px;color: rgb(51, 51, 51);font-family: 'Microsoft YaHei', 微軟雅黑, Simsun, SimHei, Arial;text-wrap: wrap;background-color: rgb(255, 255, 255)"><p style="margin: 0px 0px 0px 468.297px; padding: 0px; box-sizing: border-box; -webkit-tap-highlight-color: rgba(0, 0, 0, 0); width: 200.688px; float: left; line-height: 1.75em;"><a id="actdy" style="outline-style: none;font-size: 14px;line-height: 30px"></a></p></div><p><br/></p></div> <br> <div id="uot8lrifyast" class="other-word"> </div> </br> <div id="uot8lrifyast" class="ie8sys screen" style="text-align: center;"> <span id="qr_container" style="font-weight: bold;color: #014886;font-size: 16px">掃一掃在手機(jī)打開當(dāng)前頁(yè)</span> </div> <div id="uot8lrifyast" class="newnewerm screen" id="div_div" style="margin:0 auto 10px;width:150px;height:150px;"> <div class="uot8lrifyast" id="ewmfx"></div> <div class="uot8lrifyast" id="qrcodeTable"></div> </div> <ul class="xgwz"> </ul> </div> <div id="uot8lrifyast" class="maincon-b"> <div id="uot8lrifyast" class="share" id="share"> <div id="uot8lrifyast" class="share-icon"></div> <div id="uot8lrifyast" class="share-box" id="share-box"> <a class="share-btn gwds_weixin" data-w="gwds_weixin" title="微信"> </a> <a class="share-btn gwds_tsina" data-w="gwds_tsina" title="新浪微博"> </a> <a class="share-btn gwds_qzone" data-w="gwds_qzone" title="QQ空間"> </a> </div> </div> </div> </div> </div> <div id="uot8lrifyast" class="clear"></div>  <div id="uot8lrifyast" class="hfc"> <div id="uot8lrifyast" class="fl"> <ul> <li><a href="/wzdt/" target="_blank">網(wǎng)站地圖</a>｜</li> <li><a href="/wywm/201901/t334287.shtml" target="_blank">關(guān)于我們</a>｜</li> <li><a href="/wywm/201812/t334285.shtml" target="_blank">聯(lián)系我們</a>｜</li> <li><a href="/wywm/201901/t334286.shtml" target="_blank">網(wǎng)站聲明</a>｜</li> <li><a href="/rssdy/" target="_blank">Rss訂閱服務(wù)</a></li> </ul> <p>主辦：?？谑腥嗣裾k公室承辦：?？谑行畔⒅行?br> ?？谑行畔⒅行囊?guī)劃設(shè)計(jì)并技術(shù)實(shí)現(xiàn) 網(wǎng)站技術(shù)支持電話：0898-68725613<br> 網(wǎng)站違法和不良信息舉報(bào)電話：0898-68710000 政府咨詢投訴電話：0898-12345<br> <a target="_blank" ><img src="/material/images/hdb3.png" style="float:left; margin: 5px 5px 0 0;" /><span>瓊公網(wǎng)安備46010002000008號(hào)</span></a> <a target="_blank">瓊ICP備17005283號(hào)-1</a> 政府網(wǎng)站標(biāo)識(shí)碼：4601000009 </p> </div> <div id="uot8lrifyast" class="fr"> <ul> <li id="uot8lrifyast" class="hdb"> <a target="_blank"><img src="/material/images/red.png" /></a> </li> <li id="uot8lrifyast" class="hzc"> </li> </ul> </div> </div> <a id="hash" href="javascript:void(0)" onClick="return false;"></a> <div id="uot8lrifyast" class="alert-warning"> <div id="uot8lrifyast" class="alert-delete">溫馨提示<span id="closets"></span></div> <div id="uot8lrifyast" class="alert-wzsm"> <p>您訪問的鏈接即將離開?？谑姓T戶網(wǎng)站，進(jìn)入非政府網(wǎng)站<br />是否繼續(xù)？</p> <p id="outUrl" style="display: none"></p> </div> <div id="uot8lrifyast" class="alert-footer"> <div id="uot8lrifyast" class="xuanze"> <span id="uot8lrifyast" class="continue" onClick="window.open(outUrl.innerText);document.getElementById('closets').click();">繼續(xù)訪問</span> <span id="uot8lrifyast" class="fangqi">放棄</span> </div> </div> </div> <div id="uot8lrifyast" class="alert-mengban"></div> <div id="uot8lrifyast" class="Whidden" style="display:none"></div>    </div> </div> <div hidden="hidden" > <div/> <div class="uot8lrifyast" id="NewsArticleID" style="display:none;">1342407</div> <div class="uot8lrifyast" id="NewsArticleTitle" style="display:none;">關(guān)于《國(guó)家稅務(wù)總局關(guān)于修改〈中華人民共和國(guó)發(fā)票管理辦法實(shí)施細(xì)則〉的決定》的解讀</div> <div class="uot8lrifyast" id="NewsArticleType" style="display:none;">20</div> <div class="uot8lrifyast" id="NewsArticleSource" style="display:none;">國(guó)家稅務(wù)總局</div> <div class="uot8lrifyast" id="NewsArticleAuthor" style="display:none;"></div> <div class="uot8lrifyast" id="NewsArticlePubDay" style="display:none;">2024-02-05</div> <div class="uot8lrifyast" id="NewsEditionNumber" style="display:none;">1808</div> <div class="uot8lrifyast" id="NewsEditionName" style="display:none;">稅務(wù)</div>  <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://www.mte-d.com/" title="欧美亚洲日韩精品_亚洲一级免费在线免费视频_无码中文字幕av免费播_色欲网天天无码av">欧美亚洲日韩精品_亚洲一级免费在线免费视频_无码中文字幕av免费播_色欲网天天无码av</a> <div class="friend-links"> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="p6xdz" class="pl_css_ganrao" style="display: none;"><rp id="p6xdz"><th id="p6xdz"></th></rp><th id="p6xdz"></th><track id="p6xdz"><tfoot id="p6xdz"><font id="p6xdz"></font></tfoot></track><p id="p6xdz"><mark id="p6xdz"><strong id="p6xdz"></strong></mark></p><tfoot id="p6xdz"></tfoot><source id="p6xdz"><dfn id="p6xdz"></dfn></source><dfn id="p6xdz"><em id="p6xdz"><tr id="p6xdz"></tr></em></dfn><menuitem id="p6xdz"></menuitem><optgroup id="p6xdz"></optgroup><font id="p6xdz"></font><wbr id="p6xdz"></wbr><pre id="p6xdz"></pre><strike id="p6xdz"></strike><em id="p6xdz"></em><dl id="p6xdz"><em id="p6xdz"><pre id="p6xdz"></pre></em></dl><dl id="p6xdz"></dl><center id="p6xdz"><cite id="p6xdz"><sup id="p6xdz"></sup></cite></center><label id="p6xdz"></label><td id="p6xdz"><form id="p6xdz"><td id="p6xdz"><form id="p6xdz"></form></td></form></td><noframes id="p6xdz"></noframes><tfoot id="p6xdz"></tfoot><thead id="p6xdz"></thead><font id="p6xdz"></font><kbd id="p6xdz"><wbr id="p6xdz"><u id="p6xdz"><legend id="p6xdz"></legend></u></wbr></kbd><thead id="p6xdz"></thead><wbr id="p6xdz"><u id="p6xdz"><wbr id="p6xdz"></wbr></u></wbr><tr id="p6xdz"></tr><code id="p6xdz"></code><object id="p6xdz"><tt id="p6xdz"></tt></object><fieldset id="p6xdz"></fieldset><tbody id="p6xdz"></tbody><wbr id="p6xdz"><u id="p6xdz"></u></wbr><em id="p6xdz"></em><th id="p6xdz"></th><fieldset id="p6xdz"></fieldset><dfn id="p6xdz"></dfn><kbd id="p6xdz"></kbd><dfn id="p6xdz"></dfn><var id="p6xdz"></var><div id="p6xdz"><style id="p6xdz"><progress id="p6xdz"></progress></style></div><center id="p6xdz"><label id="p6xdz"></label></center><track id="p6xdz"><tfoot id="p6xdz"></tfoot></track><noframes id="p6xdz"></noframes><strong id="p6xdz"><acronym id="p6xdz"><sup id="p6xdz"></sup></acronym></strong><strong id="p6xdz"><acronym id="p6xdz"></acronym></strong><thead id="p6xdz"></thead><abbr id="p6xdz"></abbr><code id="p6xdz"><menuitem id="p6xdz"><nobr id="p6xdz"></nobr></menuitem></code><form id="p6xdz"></form><em id="p6xdz"><pre id="p6xdz"></pre></em><menu id="p6xdz"></menu><abbr id="p6xdz"></abbr><acronym id="p6xdz"><sup id="p6xdz"></sup></acronym><meter id="p6xdz"></meter><s id="p6xdz"><b id="p6xdz"></b></s><label id="p6xdz"><xmp id="p6xdz"></xmp></label><track id="p6xdz"><tfoot id="p6xdz"></tfoot></track><strong id="p6xdz"><mark id="p6xdz"><thead id="p6xdz"></thead></mark></strong><noframes id="p6xdz"><span id="p6xdz"><dfn id="p6xdz"></dfn></span></noframes><pre id="p6xdz"><abbr id="p6xdz"></abbr></pre><ruby id="p6xdz"><dl id="p6xdz"></dl></ruby><ul id="p6xdz"></ul><style id="p6xdz"><progress id="p6xdz"><small id="p6xdz"><samp id="p6xdz"></samp></small></progress></style><ins id="p6xdz"><cite id="p6xdz"><ruby id="p6xdz"></ruby></cite></ins><span id="p6xdz"><noframes id="p6xdz"></noframes></span><wbr id="p6xdz"><nav id="p6xdz"><thead id="p6xdz"></thead></nav></wbr><rp id="p6xdz"><th id="p6xdz"></th></rp><em id="p6xdz"></em><rp id="p6xdz"></rp><thead id="p6xdz"></thead><video id="p6xdz"></video><samp id="p6xdz"><tbody id="p6xdz"><meter id="p6xdz"><bdo id="p6xdz"></bdo></meter></tbody></samp><strong id="p6xdz"><mark id="p6xdz"><strong id="p6xdz"><dfn id="p6xdz"></dfn></strong></mark></strong><output id="p6xdz"></output><center id="p6xdz"></center><sup id="p6xdz"></sup><video id="p6xdz"></video><legend id="p6xdz"></legend><tbody id="p6xdz"></tbody><nobr id="p6xdz"><acronym id="p6xdz"></acronym></nobr><cite id="p6xdz"><ruby id="p6xdz"><dl id="p6xdz"></dl></ruby></cite><font id="p6xdz"></font><sub id="p6xdz"><menu id="p6xdz"><font id="p6xdz"></font></menu></sub><style id="p6xdz"></style><optgroup id="p6xdz"></optgroup><tbody id="p6xdz"><button id="p6xdz"></button></tbody><tt id="p6xdz"></tt><p id="p6xdz"><mark id="p6xdz"></mark></p><pre id="p6xdz"><var id="p6xdz"><center id="p6xdz"></center></var></pre><p id="p6xdz"></p><small id="p6xdz"><rt id="p6xdz"></rt></small><tbody id="p6xdz"><big id="p6xdz"></big></tbody><pre id="p6xdz"><abbr id="p6xdz"></abbr></pre><small id="p6xdz"></small><blockquote id="p6xdz"></blockquote><dd id="p6xdz"></dd><i id="p6xdz"></i><small id="p6xdz"><address id="p6xdz"><table id="p6xdz"></table></address></small><tbody id="p6xdz"><meter id="p6xdz"><bdo id="p6xdz"><meter id="p6xdz"></meter></bdo></meter></tbody></div> </html>