解放軍文職招聘考試發(fā)票管理-解放軍文職人員招聘-軍隊文職考試-紅師教育

發(fā)布時間:2017-11-24 14:48:55發(fā)票管理發(fā)票,是指在購銷商品、提供或者接受服務(wù)以及從事其他經(jīng)營活動中,開具、收取的收付款憑證。它是確定經(jīng)濟收支行為發(fā)生的法定憑證,是會計核算的原始依據(jù),也是稅務(wù)稽查的重要依據(jù)。稅務(wù)機關(guān)是發(fā)票的主管機關(guān),負責發(fā)票印刷、領(lǐng)購、開具、取得、保管、繳銷的管理和監(jiān)督。財政、審計、工商行政管理、公安等有關(guān)部門在各自職責范圍內(nèi),配合稅務(wù)機關(guān)做好發(fā)票管理工作。對國有金融、郵電、鐵路、民用航空、公路和水上運輸?shù)葐挝坏膶I(yè)發(fā)票,經(jīng)國家稅務(wù)總局或者國家稅務(wù)總局省、自治區(qū)、直轄市分局(即現(xiàn)在的省國稅局、地稅局)批準,可以由國務(wù)院有關(guān)部門或者省、自治區(qū)、直轄市人民政府有關(guān)主管部門自行管理。所謂專業(yè)發(fā)票,是指國有金融、保險企業(yè)的存貸、匯兌、轉(zhuǎn)賬憑證、保險憑證;國有郵政、電信企業(yè)的郵票、郵單、話務(wù)、電報收據(jù);國有鐵路、民用航空企業(yè)和交通部門國有公路、水上運輸企業(yè)的客票、貨票等。上述單位承包、租賃給非國有單位和個人經(jīng)營或采取國有民營形式所用的專業(yè)發(fā)票,以及上述單位的其他發(fā)票均應(yīng)套印全國統(tǒng)一發(fā)票監(jiān)制章,由稅務(wù)機關(guān)統(tǒng)一管理。1.發(fā)票的種類、樣式和內(nèi)容發(fā)票的種類、聯(lián)次、內(nèi)容及使用范圍由國家稅務(wù)總局規(guī)定。全國統(tǒng)一發(fā)票監(jiān)制章是稅務(wù)機關(guān)管理發(fā)票的法定標志,其形狀、規(guī)格、內(nèi)容、印色由國家稅務(wù)總局規(guī)定。除經(jīng)國家稅務(wù)總局或省級稅務(wù)機關(guān)依據(jù)各自的職責批準外,發(fā)票均應(yīng)套印全國統(tǒng)一發(fā)票監(jiān)制章。發(fā)票種類的劃分,由省級以上稅務(wù)機關(guān)確定。發(fā)票的基本聯(lián)次為三聯(lián):第一聯(lián)為存根聯(lián),開票方留存?zhèn)洳?;第二?lián)為發(fā)票聯(lián),收執(zhí)方作為付款或收款原始憑證;第三聯(lián)為記賬聯(lián),開票方作為記賬原始憑證。增值稅專用發(fā)票的基本聯(lián)次還應(yīng)包括抵扣聯(lián),由收執(zhí)方作為抵扣稅款的憑證。除增值稅專用發(fā)票外,縣(市)以上稅務(wù)機關(guān)根據(jù)需要可適當增減聯(lián)次并確定其用途。發(fā)票的基本內(nèi)容包括:發(fā)票的名稱、字軌號碼、聯(lián)次及用途;客戶名稱;開戶銀行及賬號;商品名稱或經(jīng)營項目;計量單位、數(shù)量、單價、大小寫金額;開票人;開票日期;開票單位(個人)名稱(章)等。有代扣、代收、委托代征稅款的,其發(fā)票內(nèi)容應(yīng)包括代扣、代收、委托代征稅種的稅率和代扣、代收、委托代征稅額。發(fā)票樣式參見表7-5 1、表7-5 2在全國范圍內(nèi)統(tǒng)一式樣的發(fā)票,由國家稅務(wù)總局確定。在省、自治區(qū)、直轄市范圍內(nèi)統(tǒng)一式樣的發(fā)票,由省級稅務(wù)機關(guān)確定。所謂發(fā)票的式樣,包括發(fā)票所屬的種類、各聯(lián)用途、具體內(nèi)容、版面排列、規(guī)格、使用范圍等。有固定生產(chǎn)經(jīng)營場所、財務(wù)和發(fā)票管理制度健全、發(fā)票使用量較大的單位,可以申請負責制印有本單位名稱的發(fā)票;如統(tǒng)一發(fā)票式樣不能滿足業(yè)務(wù)需要,也可以自行設(shè)計本單位的發(fā)票式樣,但均須報經(jīng)縣(市)以上稅務(wù)機關(guān)批準,其中增值稅專用發(fā)票由國家稅務(wù)總局另定?!镀髽I(yè)自制發(fā)票申請審批表》參見表7-6表7-5 1 省商業(yè)企業(yè)專用發(fā)票G110000000000000 發(fā)票聯(lián) (03) (樣票)乙5 No 5000000客戶名稱 支票號 國稅

解放軍文職招聘考試閱讀理解8-解放軍文職人員招聘-軍隊文職考試-紅師教育

發(fā)布時間:2017-06-28 14:13:058、(1分)In today s age of fast travel, the world seems a smaller place---- and to some people, a less exciting place, Fifty years ago only a few English people and holidays abroad, People who didn t travel thought of other countries as very far away and different. For example, people thought the French all eat garlic(大蒜), the Italians all eat spaghetti(細條實心面). and the Americans all drink Coca Cola, These definite(明確的) ideas of other nationalities are called stereotypes(陳規(guī)老套) . But do we have the same stereotypes today? People travel more, we all watch the same TV programmes, and ideas travel quickly too. Nowadays everyone eats garlic and spaghetti and drinks Coca Cola. Everyone listens to the same music. wears the same fashions(流行式樣) , buys the same cars. They just do it in a different language!1. Now the world seems to be exciting.A. bigger and more B. smaller and moreC. smaller and less D. bigger and less2. Fifty years ago, English people travelled abroad.A. many B. few C. only some D. a few3. People thought of other countries as .A. near and different B. near and the sameC. remote and very different D. remote and the same4. Nowadays, people s ideas of other nationalities .A. have changed B. are the same C. are different D. are almost the same5. We don t have the same stereotypes because people _______.A. travel more B. watch the same TV programmesC. watch different TV programmes D. travel more and watch the same TV programmes6. The best title for this passage would be .A. A Big World B. A Small WorldC. An Exacting World D. An Interesting World