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      当前位置:首页 > 深圳注册公司 > 开具发票超出经营范围是否属于虚开

      开具发票超出经营范围是否属于虚开

      • 作者:深圳公司注册
      • 时间:2018-12-18 17:10:31

      开具发票超出经营范围是否属于虚开


       

      深圳公司注册,了解深圳公司注册流程咨询潮鼎盛



      开具发票超出经营范围是否属于虚开?增值税专用发票的开具要求:


      国家税务总局关于修订《增值税专用发票使用规定的通知(国税发[2006]156号) 第十条规定: 一般纳税人销售货物或者提供应税劳务,应向购买方开具专用发票。


      第十一条规定专用发票应按下列要求开具:

      (一)项目齐全,与实际交易相符;

      (二)字迹清楚,不得压线、错格;

      (三)发票联和抵扣联加盖财务专用章或者发票专用章;

      (四)按照增值税纳税义务的发生时间开具。


      对不符合上列要求的专用发票,购买方有权拒收。


      从上述规定来看,企业开具增值税专用发票要求与实际交易相符,并没有规定要与经营范围相符,因此,对于企业按照实际发生的应税业务为客户据实开具增值税专用发票,明显不属于虚开增值税专用发票。


      以上“ 开具发票超出经营范围是否属于虚开”全部内容,在发票或记账报税方面不明白之处可以直接在页面右侧咨询客服、或者24小时服务热线0755-27950745进行咨询。




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