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当月开票必须当月确认收入吗
释义
法律分析:开具了增值税发票的,当月可以未确认收入,但要缴纳的税要先确认,其他的挂账。
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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更新时间:2026/2/12 19:21:18