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加油站加油付现金可以开发票吗?
释义
加油站加油付现金可以开发票吗?根据《成品油零售加油站增值税征收管理办法》(国家税务总局令第2号)第五条的规定,加油站无论以何种结算方式(如收取现金、支票、汇票、加油凭证(簿)、加油卡等)收取售油款,均应征收增值税。加油站销售成品油必须按不同品种分别核算,准确计算应税销售额。加油站以收取加油凭证(簿)、加油卡方式销售成品油,不得向用户开具增值税专用发票。还有不懂的吗?
该内容由 杨振军律师 和 律说律答 共创回答
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people's court at the place where the licensor is situated
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people's court where an insured event has occurred
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更新时间:2026/3/24 22:43:59