小微企业能不能开增值税专用发票 -法律知识-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	小微企业能不能开增值税专用发票 -法律知识
释义	法律分析：可以。法律依据：《中华人民共和国发票管理办法》第十九条销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，收款方应当向付款方开具发票；特殊情况下，由付款方向收款方开具发票。第二十条所有单位和从事生产、经营活动的个人在购买商品、接受服务以及从事其他经营活动支付款项，应当向收款方取得发票。取得发票时，不得要求变更品名和金额。
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