2023年食品开票属于什么大类-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	2023年食品开票属于什么大类
释义	法律分析：食品发票属于商品零售发票归国税管，餐饮发票归地税管。法律依据：《增值税专用发票使用规定》第二十条同时具有下列情形的，为本规定所称作废条件：（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。（三）购买方未认证或者认证结果为“纳税人识别号认证不符”、“专用发票代码、号码认证不符”。
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