成品油专票开错怎么办-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	成品油专票开错怎么办
释义	法律分析：开具成品油专用发票后，发生销货退回、开票有误以及销售折让等情形的，应按规定开具红字成品油专用发票。因此，成品油发票开具有误，应按规定开具红字成品油专用发票。应交税金--增值税(销项税额)(红字) 法律依据：《中华人民共和国税收征收管理法》第二十一条税务机关是发票的主管机关，负责发票印制、领购、开具、取得、保管、缴销的管理和监督。单位、个人在购销商品、提供或者接受经营服务以及从事其他经营活动中，应当按照规定开具、使用、取得发票。发票的管理办法由国务院规定。
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