【财税干货】谁可以申请开具增值税专用发票

【财税干货】谁可以申请开具增值税专用发票　1、增值税一般纳税人　2、增值税小规模纳税人　　A、自2020年2月1日起施行，全部增值税小规模纳税人(其他个人除外)发生增值税应税行为均可自行开具增值税专用发票的。　　B、其他个人销售其取得的不动产和出租不动产，购买方或承租方不属于其他个人的，纳税人缴纳增值税后可向税务机关申请代开增值税专用发票。

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【财税干货】谁可以申请开具增值税专用发票

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