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丢失发票能用开票方复印件入账吗?
释义
丢失发票能用开票方复印件入账吗?可以,需要到税务部门认可。纳税人发生丢失、被盗增值税专用发票和普通发票时,应于当日书面报告主管税务机关,在报刊和电视等传播媒介上公告声明作废,并接受税务机关处罚。丢失、被盗增值税专用发票的,纳税人应在事发当日书面报告国税机关,并在《中国税务报》公开声明作废。这样解释好理解吗?
该内容由 杨振军律师 和 律说律答 共创回答
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