查账征收需要进项票吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	查账征收需要进项票吗
释义	法律分析：如果个体户设立的时候选择的是一般纳税人，查账征收，需要进项发票，如果是小规模，普通发票即可。法律依据：《中华人民共和国税收征收管理法》第十九条纳税人、扣缴义务人按照有关法律、行政法规和国务院财政、税务主管部门的规定设置帐簿,根据合法、有效凭证记帐,进行核算。
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