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发票税号与章号不一致
释义
发票税号与发票专用章上税号不一致,任何单位和个人有权拒收。但对于改革前已经领取税务登记证的存量企业,发生变更,保留原法律效力。涉及代码变更事宜,由税务机关商有关部门统一办理。法律依据:《国家税务总局关于推进“三证合一”进一步完善税源管理有关问题的通知》(税总函〔2015〕645)号第四条对于改革前已经领取税务登记证的存量企业,发生变更,取得18位统一社会信用代码后,原发票专用章、CA证书、财税库银协议继续使用,保留原法律效力。涉及代码变更事宜,由税务机关商有关部门统一办理。
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更新时间:2025/11/17 10:05:38