In the new tax system that will soon be put into practice in china , the significance and role of invoice will undergo great changes , which will be manifested mainly in the tax withholding system whereby vat is clearly indicated by means of the invoice 在我国即将实行的新税制中，发票的意义和作用将发生很大变化，集中表现在增值税凭发票注明税款抵扣制度上。
Article 65 . if a taxpayer or tax withholding agent is guilty of two or more acts as stated in article 37 orarticle38ofthetaxadministrationlaw accordingly , the taxation authority may impose separate penalties 第六十六条税务代理人超越代理权限、违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处以二千元以下的罚款。
Article 21 if a taxpayer or tax withholding agent intends using a computer to keep accounts , details of the book keeping software , programs , usage manuals and other relevant material shall first be sent to the responsible taxation authority for its records 第二十一条纳税人、扣缴义务人采用计算机记帐的，应当在使用前将其记帐软件、程序和使用说明书及有关资料报送主管税务机关备案。
Where there are withholding , collecting and levying taxes on a commission basis , the contents of their invoices should include the rates of taxes withheld , collected and levied on a commission basis and the amounts of taxes withheld , collected and levied on a commission basis 有代扣、代收、委托代征税款的，其发票内容应当包括代扣、代收、委托代征税种的税率和代扣、代收、委托代征税额。
Article 13 a tax withholding agent bearing an obligation to withhold , collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection certificate 第十三条依照税收法律、行政法规规定负有代扣代缴、代收代缴税款义务的扣缴义务人，应当向主管税务机关申报领取代扣代缴或者代收代缴税款凭证。
If the accounting system is not sound and gains or income are unable to be calculated accurately and completely by computer , the taxpayer or tax withholding agent shall establish a general ledger and other accounts relating to its tax payments or the withholding or collection of tax 会计制度不健全，不能通过电子计算机正确、完整计算其收入或者所得的，应当建立总帐和与纳税或者代扣代缴、代收代缴税款有关的其他帐簿。
Article 20 within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation , a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected 第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。
Those whose cases are serious and constitute crimes shall be timely transferred to judicial organization and punished , so as to ensure the smooth implementation of the tax withholding system under which vat will be clearly noted in accordance with the invoices effective on january1 , next year , propel the correct implementation of the methods and bring about a still better market economic order 对情节严重、构成犯罪的，要及时移送司法机关惩处，以保证明年1月1日增值税凭发票注明税款抵扣制度的顺利推行，推动《办法》的正确贯彻实施，促使市场经济秩序更加有条不紊。
Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category , taxable items , taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit , basis for tax calculations , deductible items and standards , amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period 第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，适用税率或者单位税额，计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。
Tax subrogation is a right refers to the taxpayers for tax arrears , property rights , tax authority can recourse to the debtor of the taxpayers in accordance with the law to tax withholding power . and the author compare the subrogation rights of creditors with the tax subrogation , they have obvious differentiation . the main differentiation lie in the subject of exercising the subrogation is different , the status of the party is different , the legal fact of bring the power of subrogation is not same , purposes and results of them are different , applicable legal norms are different 在税收代位权当中,笔者重点对税收代位权的概念、税收代位权的确立、税收代位权行使的要件、行使的方式、行使的范围和行使的效力作了详细的论述,最后对税收代位权的实务问题发表了一些粗浅的看法,从而加深了对税务机关职权的认识,提高了税务机关行政执法的积极性,便于充分保护税务行政相对人的合法权益,减少了由于税务行政相对人的怠于行为而给国家税收带来的重大损失。
