【财税干货】发票应填而未按规定填写备注栏的增值税风险提示 episode artwork

EPISODE · Jul 17, 2020 · 1 MIN

【财税干货】发票应填而未按规定填写备注栏的增值税风险提示

from 新手‖会计常见100问

【财税干货】发票应填而未按规定填写备注栏的增值税风险提示!根据《中华人民共和国增值税暂行条例》第九条规定,纳税人购进货物、劳务、服务、无形资产、不动产,取得的增值税扣税凭证不符合法律、行政法规或者国务院税务主管部门有关规定的,其进项税额不得从销项税额中抵扣。接收发票的会计们一定要注意!符合条件但未按规定填写备注栏信息的增值税发票,将不能作为有效税收凭证哦!

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