一开专票就不享受免税政策吗-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	一开专票就不享受免税政策吗
释义	是的，发生应税销售行为适用免税规定的不得开具增值税专用发票。依据《增值税暂行条例》第二十一条纳税人发生应税销售行为，应当向索取增值税专用发票的购买方开具增值税专用发票，并在增值税专用发票上分别注明销售额和销项税额。属于下列情形之一的，不得开具增值税专用发票：（一）应税销售行为的购买方为消费者个人的；（二）发生应税销售行为适用免税规定的
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