有进项才能开发票吗？-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	有进项才能开发票吗？
释义	法律分析：没有这种规定。只要对外真实发生了销售业务或提供劳务，那么就应当开具增值税专用发票或普通发票，与是否取得进项没有关系。法律依据：《中华人民共和国增值税暂行条例》第一条在中华人民共和国境内销售货物或者加工、修理修配劳务（以下简称劳务），销售服务、无形资产、不动产以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。
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