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问题
一般纳税人开蔬菜发票是免税的吗?
释义
法律分析:
一般纳税人销售蔬菜可以开免税发 票,但仅仅限于蔬菜生产种植一般纳税人,而对于购进蔬菜再销售,则不属于免征增值税范围。
法律依据:
《中华人民共和国增值税暂行条例》 第十三条小规模纳税人以外的纳税人应当向主管税务机关办理登记。具体登记办法由国务院税务主管部门制定。
小规模纳税人会计核算健全,能够提供准确税务资料的,可以向主管税务机关办理登记,不作为小规模纳税人,依照本条例有关规定计算应纳税额。
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更新时间:2026/1/26 3:09:29