发票名称开错了如何办 ?-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	发票名称开错了如何办 ?
释义	一般纳税人(包括住宿业、鉴证咨询业、建筑业、工业、信息传输、软件和信息技术服务业等自开增值税专用发票的小规模纳税人)当月开具的增值税专用发票发生销货退回、开票有误等情形，收到退回的发票联、抵扣联符合作废条件的，按作废处置，并重新开具增值税专用发票。‘,法律依据：《国家税务总局关于修订增值税专用发票使用规章的通知》,第二十条同时具有下列情形的为本规章所称作废条件：,（一）收到退回的发票联、抵扣联时间未超过销售方开票当月；,（二）销售方未抄税并且未记账；
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