重庆市国家税务局文件重庆市地方税务局文件2014年第4号根据《财政部国家税务总局关于将电信业纳入营业税改征增值税试点的通知》(财税[2014]43号)的要求,我市将于6月1日起开展电信业营业税改征增值税(以下简称营改增)试点。现将营改增试点纳税人(以下简称试点纳税人)领用、清理缴销结存普通发票,使用网络开具普通发票的有关规定公告如下:一、试点纳税人领用普通发票事宜使用普通发票的试点纳税人,可在办理税务登记、票种认定等相关手续后于2014年5月20日起,到各主管国税机关办理普通发票申领工作,但从2014年6月1日起方可开具国税监制发票。为避免因“营 Chongqing State Taxation Bureau Documents Local Taxation Bureau of Chongqing Municipality Document No. 4 of 2014 In accordance with the requirements of the Notice of the Ministry of Finance and the State Administration of Taxation on Integrating the Telecommunication Industry into the VAT Pilot Project of Business Tax Reform (Cai Shui [2014] No. 43), I The city will carry out from June 1 telecom business tax reform levy value-added tax (hereinafter referred to as camp change) pilot. At present, the reform and reform pilot taxpayers (hereinafter referred to as ”pilot taxpayers“) are required to take over and purify the ordinary invoices for settlement and termination of stocks and use the Internet to issue ordinary invoices. The public notice is as follows: 1. Pilot taxpayers use ordinary invoices for ordinary invoices Taxpayers may apply for ordinary invoices from the competent national tax authorities on May 20, 2014 after completing the relevant procedures of tax registration and ticket identification, but may issue the tax from June 1, 2014 onwards Producer invoice. To avoid because of ”camp