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新办纳税人每月可以领取多少份发票? - 北京代理记账

新办纳税人每月可以领取多少份发票?

2021-04-01上一篇 : |下一篇 :

新办纳税人每月可以领取多少份发票? 资讯 第1张

问:新办纳税人首次申领增值税发票是否有最高开票限额限制?每月可以领取多少份发票?

答:根据国家税务总局公告2018年第29号第三条规定,税务机关为符合本公告第一条规定的首次申领增值税发票的新办纳税人办理发票票种核定,增值税专用发票最高开票限额不超过10万元,每月最高领用数量不超过25份;增值税普通发票最高开票限额不超过10万元,每月最高领用数量不超过50份。各省税务机关可以在此范围内结合纳税人税收风险程度,自行确定新办纳税人首次申领增值税发票票种核定标准。