福建税务局发布支持开展网络货运平台企业代开增值税专用发票试点工作的公告！

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福建税务局发布支持开展网络货运平台企业代开增值税专用发票试点工作的公告！ - 北京代理记账

福建税务局发布支持开展网络货运平台企业代开增值税专用发票试点工作的公告！

2021-10-18上一篇：财税法规国家税务总局公告2019年第35号国家税务总局关于发布《非居民纳税人享受协定待遇管理办法》的公告|下一篇：不是公司法人可以注销公司吗？

根据《关于印发<自然人申请代开增值税发票办理规范（试行）>的通知》规定：“五、非企业性单位申请代开增值税发票事项

不经常发生应税行为且依法不需要办理税务登记的非企业性单位申请代开增值税发票参照以上规范办理，申请时提交加载统一社会信用代码的相关证件以及经办人身份证明原件。

受理单位应查询税务登记信息，已办理税务登记的不予受理。已办理税务登记的纳税人发生增值税应税项目，应当自行开具发票，不受已登记的经营范围限制，另有规定的除外。”

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