增值税发票过期怎么办-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	增值税发票过期怎么办
释义	专用增值税票过期了，就当普通发票记账，对增值税一般纳税人发生真实交易但由于客观原因造成增值税扣税凭证逾期的；经主管税务机关审核、逐级上报，由国家税务总局认证、稽核比对后，对比对相符的增值税扣税凭证，允许纳税人继续抵扣其进项税额。法律依据《关于逾期增值税扣税凭证抵扣问题的公告》第一条
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