商混能开13个点的专票吗-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	商混能开13个点的专票吗
释义	法律分析：般纳税人的建材公司可以开具13个点的增值税专用发票的，需取得合理进项。法律依据：《中华人民共和国发票管理办法》第二十二条：开具发票应当按照规定的时限、顺序、栏目，全部联次一次性如实开具，并加盖发票专用章。任何单位和个人不得有下列虚开发票行为：（一）为他人、为自己开具与实际经营业务情况不符的发票；（二）让他人为自己开具与实际经营业务情况不符的发票；（三）介绍他人开具与实际经营业务情况不符的发票。
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