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专票作废有时间要求吗 -法律知识
释义
法律分析:
有时间限制,分为当月作废和跨月作废。 当月作废:一般纳税人在开具发票当月,发生销货退回、开票有误等情形,如果销货方在开票当月能收齐发票的全部联次,可按作废处理。
法律依据:
《中华人民共和国增值税暂行条例》 第一条 在中华人民共和国境内销售货物或者加工、修理修配劳务(以下简称劳务),销售服务、无形资产、不动产以及进口货物的单位和个人,为增值税的纳税人,应当依照本条例缴纳增值税。
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contracted-out production
contracted responsibility field
contracted responsibility for the whole industry
contracted responsibility of deficit reduction
contracted responsibility of profit-turnover quotas
contracted responsibility of profit turnovers on fixed base
contracted responsibility of progressive increment of profit turnovers
contract entered by wife as husband's agent
contract for accepting supplied samples for processing
contract for actual use of real properties
contract for adjustment
contract for advance sales of commercial housing
contract for agricultural development loans
contract for agricultural loans
contract for a job or project
contract for aquatic product processing
contract for a scientific and technological research project
contract for assignment of industrial property
contract for assignment of land plots
contract for assignment of real property
contract for assignment of the right to apply for patents
contract for assignment of the right to the use of land
contract for auctioning movables by mandate
contract for authorization of auction
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更新时间:2026/5/19 22:13:15