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The author:(作者)aaapublished in(发表于) 2013/12/16 0:42:18 Relaxed cargo invoiced VAT in Hunan province-wide
This newspaper recently in Changsha, saving on freight transportation industry, State administration of taxation released notice of invoice management problem (hereinafter referred to as the notice), relaxing the scope of application for invoicing.
VAT small scale taxpayers tax registration according to law in a non-place where the goods transport services, cargo transportation services in Hunan province occurred after the temporary tax registration apply to competent tax authorities, applying for a freight invoice or invoice. In addition, for small scale taxpayers for the freight invoices, free text invoices, the notice only requires you to provide the Declaration or the open invoice application form, produce the copy of the tax registration certificate, Attn valid ID card, providing transport service for goods receiving party issued a written confirmation. Journalist Dai Heqing
(Original title: Hunan relaxed VAT invoice range)
本报长沙讯近日，省国家税务局发布《关于货物运输业发票代开管理有关问题的公告》(以下简称《公告》)，放宽了申请代开发票的范围。
依法办理税务登记的增值税小规模纳税人在非机构所在地提供货物运输服务，可向湖南省内货物运输服务发生地主管国税机关申请办理临时税务登记后，申请代开货运专用发票或普通发票。此外，对于小规模纳税人申请代开货运专用发票、普通发票的，《公告》仅要求提供《申报单》或《代开普通发票申请表》，出示《税务登记证》副本、经办人合法身份证原件，提供货物运输服务接收方出具的书面确认证明。记者戴和清
(原标题：湖南放宽申请增值税代开发票范围)
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