月初领发票必须先报税吗 -发票-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	月初领发票必须先报税吗 -发票
释义	法律分析: 需要先申报纳税。法律依据: 《中华人民共和国增值税暂行条例》第二十二条纳税人不论有无销售额，均应按主管税务机关核定的纳税期限按期填报本表，并于次月一日起十日内，向当地税务机关申报。纳税人应按月进行纳税申报，申报期为次月1日起至15日止，遇最后一日为法定节假日的，顺延1日；在每月1日至10日内有连续3日以上法定休假日的，按休假日天数顺延。
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