开增值税普通发票需要对方银行账户吗？-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	开增值税普通发票需要对方银行账户吗？
释义	开增值税普通发票需要对方银行账户吗？开增值税普通发票，只需要纳税人名称、纳税人识别号或社会统一信用代码，可以不需要银行账号。增值税普通发票的格式、字体、栏次、内容与增值税专用发票完全一致，按发票联次分为两联票和五联票两种，基本联次为两联，第一联为记账联，销货方用作记账凭证；第二联为发票联，购货方用作记账凭证。此外为满足部分纳税人的需要，在基本联次后添加了三联的附加联次，即五联票，供企业选择使用。这就是关于您问题的相关法律。该内容由杨振军律师和律说律答共创回答
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