中华人民共和国增值税法（征求意见稿）(28)
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.4pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第四十一条 </SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体"><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">纳税人应当使用税控装置开具增值税发票。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.4pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第四十二条</SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">税务机关有权对纳税人发票使用、纳税申报、税收减免等进行税务检查。<o:p></SPAN></FONT></SPAN></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.4pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第四十三条 </SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体"><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">纳税人应当依照规定缴存</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋">增值税额，</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">具体办法由国务院制定。<o:p></SPAN></SPAN></FONT></P>
<P style="LINE-HEIGHT: 28pt; TEXT-INDENT: 32.4pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体">第四十四条</SPAN><SPAN style="FONT-FAMILY: 楷体; FONT-SIZE: 16pt; mso-bidi-font-family: 楷体" lang=EN-US><SPAN style="mso-spacerun: yes"> </SPAN></SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312">国家有关部门应当依照法律、行政法规和各自职责，配合税务机关的增值税管理活动。税务机关和银行、海关、外汇管理、市场监管等部门应当建立增值税信息共享和工作配合机制,</SPAN>加强增值税征收管理。<o:p></SPAN></FONT></SPAN></P>


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