国务院发布修订后的《中华人民共和国增值税暂行条例》(下)

The State Council Issues Revised Provisional Regulations of the People's Republic of China on Value-added Tax (Part Ⅲ)

（接上期） 第二十一条纳税人销售货物或者应税劳务，应当向索取增值税专用发票的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。

（Continued） Article 21： Taxpayers selling goods or taxable services shall issue VAT Special Invoices to purchasers demanding the VAT Special Invoice. The sales amount and the output VAT shall be separately indicated in the VAT Special Invoice.