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涉税风险纳税人与新办一般纳税人离线开票时限是如何规定的? - 北京代理记账

涉税风险纳税人与新办一般纳税人离线开票时限是如何规定的?

2021-04-01上一篇 : |下一篇 :

涉税风险纳税人与新办一般纳税人离线开票时限是如何规定的? 资讯 第1张

问:涉税风险纳税人与新办一般纳税人离线开票时限是如何规定的?

答:根据《国家税务总局关于异常增值税扣税凭证管理等有关事项的公告》(国家税务总局公告2019年第38号)

四、经税务总局、省税务局大数据分析发现存在涉税风险的纳税人,不得离线开具发票,其开票人员在使用开票软件时,应当按照税务机关指定的方式进行人员身份信息实名验证。

五、新办理增值税一般纳税人登记的纳税人,自首次开票之日起3个月内不得离线开具发票,按照有关规定不使用网络办税或不具备风险条件的特定纳税人除外。

六、本公告自2020年2月1日起施行。

转载于亿企赢

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