EPISODE · Feb 12, 2020 · 1 MIN
临时使用发票的单位和个人是如何开局发票的？
from 新手‖会计常见100问
第十六条 需要临时使用发票的单位和个人，可以凭购销商品、提供或者接受服务以及从事其他经营活动的书面证明、经办人身份证明，直接向经营地税务机关申请代开发票。依照税收法律、行政法规规定应当缴纳税款的，税务机关应当先征收税款，再开具发票。
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临时使用发票的单位和个人是如何开局发票的？
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