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退票证明怎么写 -法律知识
释义
法律分析:
发生增值税退票需出具证明时,可按照以下几点要素书写:
1、注明开票单位依据所签订的购销合同;
2、注明开具发票的日期、收到发票的日期;
3、注明发票的票号、金额、税额;
4、注明退票原因。
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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