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4月还能开16%的发票吗
释义
法律分析:
4月1日以后还能开16%税率的增值税发票,与之前开发票一样,在开票系统中选择16%的增值税税率。
法律依据:
《中华人民共和国增值税暂行条例》 第十九条 增值税纳税义务发生时间:
(一)发生应税销售行为,为收讫销售款项或者取得索取销售款项凭据的当天;先开具发票的,为开具发票的当天。
(二)进口货物,为报关进口的当天。
增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天。
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更新时间:2025/12/30 10:19:08