什么是Special Issue Article

2025-03-13 08:14:54
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Special Issue Article
特刊文章
Article 21 Taxpayers selling goods or taxable services shall issue special VATinvoices to the purchasers. Sale -s amounts and output tax shall be separatelyindicated in the special VAT invoices.
第二十一条纳税人销售货物或者应税劳务,应当向购买方开具增值税专用发票,并在增值税专用发票上分别注明销售额和销项税额。