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税务问答 最新!166个税收实务问题,税务总局详细解答 - 北京代理记账

税务问答 最新!166个税收实务问题,税务总局详细解答

2021-10-13上一篇 : |下一篇 :

问:小规模纳税人已办理税务登记,但尚未申领发票税控设备,发生销售行为是否可以申请代开发票

答:《中华人民共和国发票管理办法》第十六条规定:“需要临时使用发票的单位和个人,可以凭购销商品、提供或者接受服务以及从事其他经营活动的书面证明、经办人身份证明,直接向经营地税务机关申请代开发票。依照税收法律、行政法规规定应当缴纳税款的,税务机关应当先征收税款,再开具发票。”