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问题
居民用电能开增值税专票吗?
释义
法律分析:
居民生活用电,属于向消费者居民个人销售货物,不能开具增值税专用发 票。
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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