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11100000MB0223044J
国家税务总局北京市密云区税务局
临时开票权限办理
11100000MB0223044J3002030032000
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密云区税务局
110118000000
第一税务所
密云区政务服务中心:法定工作日:8:30-17:30
密云区政务服务中心:北京市密云区新东路285号二层办税综合服务区综合受理窗口
1.增值税一般纳税人（以下称纳税人）发生增值税应税销售行为或者进口货物，原适用16%税率的，税率调整为13%；原适用10%税率的，税率调整为9%。（来源：《财政部 税务总局 海关总署关于深化增值税改革有关政策的公告》（国家税务总局公告2019年第31号）第一条）2.关于开具原适用税率发票（一）自2019年9月20日起，纳税人需要通过增值税发票管理系统开具17%、16%、11%、10%税率蓝字发票的，应向主管税务机关提交《开具原适用税率发票承诺书》（附件2），办理临时开票权限。（来源：《国家税务总局关于国内旅客运输服务进项税抵扣等增值税征管问题的公告》（国家税务总局公告2019年第31号）第十三条）3.核对资料信息是否齐全、填写内容是否完整。
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2^3^4^5
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