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为加强对从事稀土产品生产、商贸流通的增值税一般纳税人(以下称稀土企业)的增值税管理,经研究,税务总局决定将稀土企业开具的发票纳入增值税防伪税控系统汉字防伪项目管理。现将有关问题公告如下:一、自2012年6月1日起,稀土企业必须通过增值税防伪税控开票系统(稀土企业专用版)开具增值税专用发票和增值税普通发票,发票的密文均为二维码形式。二、本公告所称稀土产品包括稀土矿产品和稀土冶炼分离产品,其中稀土冶炼分离产品包括稀土盐类产品、氢氧化稀土产品、氧化
In order to strengthen the value-added tax management of value-added tax general taxpayers engaged in the production and trade of rare earth products (hereinafter referred to as “rare earth enterprises”), the State Administration of Taxation decided to incorporate the invoices issued by rare earth enterprises into the tax control system for value- . Now the announcement of the relevant issues are as follows: First, since June 1, 2012, rare earth enterprises must issue special invoices for value-added tax and general VAT invoices and ciphertexts of invoices through the VAT Anti-fake Tax Billing System (for rare earth enterprises) All two-dimensional code form. Second, the rare earth products referred to in this announcement include rare earth minerals and rare earth smelting separation products, including rare earth smelting products include rare earth salts, rare earth hydroxide products, oxidation