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发票管理办法是法规还是规章
释义
老的《发票管理办法》是财政部和国家税务总局以部门令的形式联合发布的,是部门规章级别的。2011年施行的新的《发票管理办法》是国务院令第587号发布的,是行政法规,级别提高了。
法律依据:《宪法》第八十九条 国务院行使下列职权: (一)根据宪法和法律,规定行政措施,制定行政法规,发布决定和命令;
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更新时间:2025/6/20 9:00:20