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武汉市税务局青山分局白玉山税务所自1991年10月开始,对购用统一发票的纳税人实行先学习考核,再出售发票的办法,在加强发票管理,堵塞税收漏洞,强化税收法制观念方面取得了一定成效。他们的做法是:购用发票户由专人购买和保管发票,第一次购票必须参加由税务所命题的发票知识考核,并在发票购买簿上记载参考人姓名及考核结果。考核前向业户提供有关发票管理的法规资料,并由税务所票管员重点宣传讲解,然后当场发试题答卷。试题内容包括发票由哪个部门统一印制发放管理,怎样正确填用发票,哪些属发票违章行为,怎样处罚等。这些都是使用保管发票的必备常识,简便易答,一般5分钟即可
Since the beginning of October 1991, Baiyushan Tax Office of AQSIQ Wuhan Branch of the Inland Revenue Department has implemented the first examination and re-sale of invoices for taxpayers purchasing uniform invoices. The measures include strengthening invoice management, plugging tax loopholes and strengthening the legal concept of tax revenue Achieved some success. Their approach is: the purchase of invoices by the person to buy and keep the invoice, the first ticket must participate in the tax by the tax invoice knowledge assessment, and in the invoice to record the name of the reference book and assessment results. Before the assessment to provide information on the invoice management regulations, and by the tax office ticket key publicity and explanation, and then on the spot to send a test question. Questions include invoice which department issued a unified print management, how to fill the invoice correctly, which is an invoice violation, how to punish. These are the common sense of using custody invoices, easy to answer, usually 5 minutes