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红字申请表一定要当月开吗
释义
律师分析:
并没有规定必须于取得《通知单》当月开具红字增值税专用发票。
【法律依据】:
《国家税务总局关于推行增值税发票系统升级版有关问题的公告》 第四条 专用发票尚未交付购买方或者购买方拒收的,销售方应于专用发票认证期限内在增值税发票系统升级版中填开并上传《信息表》。
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更新时间:2026/1/13 15:07:29