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2013年2月25日国家税务总局发布《网络发票管理办法》(国家税务总局令第30号,以下简称《办法》),并自2013年4月1日起施行。现就《办法》注意事项提示如下:一、注意具体适用范围《办法》第一、二条明确,为加强普通发票管理,保障国家税收收入,规范网络发票的开具和使用,根据《中华人民共和国发票管理办法》规定,制定本办法。在中华人民共和国境内使用网络发
February 25, 2013 The State Administration of Taxation promulgated the Measures for the Administration of Online Invoices (Order No. 30 of the State Administration of Taxation, hereinafter referred to as the Measures), which came into force on April 1, 2013. Attention is hereby given on the “Measures” as follows: I. Pay attention to the specific scope of application The first and second articles of the Measures are clear. In order to strengthen the management of ordinary invoices, safeguard the revenue of the state and regulate the issuance and use of online invoices, according to the “Invoice of the People’s Republic of China Management Measures ”provisions, the development of these measures. Use the Internet within the territory of the People’s Republic of China