一般纳税人能开3%专票吗-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	一般纳税人能开3%专票吗
释义	法律分析：一般纳税人在特定情况下可以开具3%的普通发票。一般纳税人开具的专用发票税率为3，是因为一般纳税人按照相关规定，可以对部分项目选择简易计税方法，按照3的征收率缴纳增值税，进项税额不能抵扣，但一般纳税人可以自行开具增值税专用发票。法律依据：《中华人民共和国增值税暂行条例》第三条纳税人兼营不同税率的项目，应当分别核算不同税率项目的销售额；未分别核算销售额的，从高适用税率。
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