作废发票需要做账嘛-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	作废发票需要做账嘛
释义	作废发票不需要做账务处理，不用交给会计，也不用做账，打作废发票明细，入账的金额跟作废的没关系，就当这张发票写错了作废，重新开一张对的就行。如果是当月开具的，在防伪开票系统中作废该发票，并找到全部联次。盖作废章。【本文所涉及的法律依据】：：《国家税务总局关于修订<增值税普通发票使用规定＞的通知》第二十条同时具有下列情形的，为本规定所称作废条件：
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