增值税预缴申报不能作废吗？-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	增值税预缴申报不能作废吗？
释义	法律分析：电子税务局上增值税已申报成功且扣款,可以作废。但需要通过税务局操作,且多缴的税款抵顶下一期税款,无法返还现款。法律依据：《中华人民共和国税收征收管理法》第六十四条作虚假申报处理果纳税人预售收入应确认的所得在弥补完本期和前期可弥补的亏损后仍有余额的，则会造成当期少缴税款的结果，对此应按《征管法》第三十二条的规定，依法追加滞纳金，并根据具体情况按照第六十三条或者第六十四条的规定进行处理。
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