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问题
换了税盘发票不能作废
释义
法律主观:
发票能作废。企业发票被作废时,借:原材料(或库存商品等科目)(红字),贷:应付账款-公司名称(红字),应交税费-应交增值税(进项税额转出)。
法律客观:
《中华人民共和国发票管理办法实施细则》第二十七条
开具发票后,如发生销货退回需开红字发票的,必须收回原发票并注明作废字样或取得对方有效证明。
开具发票后,如发生销售折让的,必须在收回原发票并注明作废字样后重新开具销售发票或取得对方有效证明后开具红字发票。
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更新时间:2026/2/5 8:11:07