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小微企业开专票要纳税么
释义
按季度申报还是按月申报。按月要纳税,按季度要看具体情况。
小微企业是否可以开增值税专用发票
一、小微企业如果申请办理了增值税一般纳税人,可以开具增值税专用发票,也可以开具增值税普通发票。
二、小微企业如果没有办理一般纳税人,那就是增值税小规模纳税人。可以开具增值税普通发票,如果需要开具增值税专用发票,需要到国税局申请代开。
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更新时间:2026/4/7 10:09:52