商店向一般纳税人出售办公用品可以开具增值税专用发票吗-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	商店向一般纳税人出售办公用品可以开具增值税专用发票吗
释义	法律主观：以下情况之一的不能开具专用发票： 1、在部分差额纳税的规定下，扣减的销售额部分不能开增值税专用发票。 2、一般纳税人会计核算不健全时，不能开增值税专用发票。 3、实行增值税退(免)税办法的增值税零税率应税服务不得开具增值税专用发票。 4、不征收增值税项目不得开具增值税专用发票。
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