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问题
纸质发票停用了吗
释义
法律主观:
纸质发票能重开。一般条件下,纳税人在开具专用发票当月,发生销货退回、开票有误等情形,收到退回的发票联、抵扣联符合作废条件的,按作废处理;开具时发现有误的,可即时作废。
法律客观:
《中华人民共和国发票管理办法实施细则》
第二十七条
开具发票后,如发生销货退回需开红字发票的,必须收回原发票并注明“作废”字样或取得对方有效证明。开具发票后,如发生销售折让的,必须在收回原发票并注明“作废”字样后重新开具销售发票或取得对方有效证明后开具红字发票。
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reporting point
reporting position
reporting procedure
reporting standards of auditing
report of a case
report of adjudication
report of a hearing
report of birth
report of escapes from inside prison
report of feasibility study
report of inquisition
report of marine environmental effects
report of preliminary examination
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更新时间:2025/5/3 22:43:39