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超过五年的发票怎么查验 -发票
释义
法律分析:
已经开具的发票存根联和发票登记簿,应当保存5年。保存期满,报经税务机关查验后销毁。
法律依据:
《中华人民共和国发票管理办法》
第三条 本办法所称发票,是指在购销商品、提供或者接受服务以及从事其他经营活动中,开具、收取的收付款凭证。
第四条 国务院税务主管部门统一负责全国的发票管理工作。省、自治区、直辖市税务机关依据职责做好本行政区域内的发票管理工作。财政、审计、市场监督管理、公安等有关部门在各自的职责范围内,配合税务机关做好发票管理工作。
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更新时间:2025/1/31 2:32:58