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问题
四川增值税发票与普票有什么不同
释义
法律主观:
增值税专票和普票的不同:
1、联次不同,专票有四联,包括开票方用于留存备查的存根联、购买方记账的发票联,用于购买方扣税凭证的抵扣联,用于销售方记账的记账联。普票只有三联,没有抵扣联;
2、抵扣不同,专票可以抵扣进项税,普票不能抵扣;
3、使用主体不同,专票为一般纳税人使用;
4、发票的内容不同。
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更新时间:2025/11/13 14:42:20