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勾选认证期限 -法律知识
释义
法律分析:
一般在报税日之前勾选的。勾选认证的认证周期是本月完成申报之日或本月征期次日起至次月完成申报日或次月征期截止日,因此,勾选平台支持跨自然月勾选认证。
法律依据:
《国家税务总局关于进一步明确营改增有关征管问题的公告》 第十条 增值税一般纳税人取得的2017年7月1日及以后开具的增值税专用发票和机动车销售统一发票,应自开具之日起360日内认证或登录增值税发票选择确认平台进行确认,并在规定的纳税申报期内,向主管国税机关申报抵扣进项税额。
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更新时间:2025/10/17 8:59:06