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问题	工程队考核款怎么开票 -法律知识
释义	法律分析：纳税人执行一般计税法的建筑单位，开票增值税税率10%一般纳税人执行简易计税方式的和小规模纳税人，开票税率选择3%。法律依据：《中华人民共和国发票管理办法》第二十二条开具发票应当按照规定的时限、顺序、栏目，全部联次一次性如实开具，并加盖发票专用章。任何单位和个人不得有下列虚开发票行为：（一）为他人、为自己开具与实际经营业务情况不符的发票；（二）让他人为自己开具与实际经营业务情况不符的发票；（三）介绍他人开具与实际经营业务情况不符的发票。
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