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注意!会计和出纳看过来,九种银行结算方式 - 北京代理记账

注意!会计和出纳看过来,九种银行结算方式

2021-09-26上一篇 : |下一篇 :

企业由一般纳税人转登记为小规模纳税人,在一般纳税人时期购买货物,暂未取得增值税专用发票,如何处理?

解答:转登记日当期尚未取得的增值税专用发票、机动车销售统一发票、收费公路通行费增值税电子普通发票,转登记纳税人在取得上述发票以后,应当持税控设备,由主管税务机关通过增值税发票选择确认平台(税务局端)为其办理选择确认。

文件依据:《国家税务总局关于统一小规模纳税人标准等若干增值税问题的公告》(国家税务总局公告2018年第18号)

来源 : 安徽税务