EPISODE · Jul 16, 2020 · 1 MIN
增值税专用发票联次的作用都有什么？
from 新手‖会计常见100问
【财税干货】增值税专用发票联次增值税专用发票分为三联版和六联版两种，由基本联次或者基本联次附加其他联次构成。第一联为记账联，是销售方记账凭证;第二联为抵扣联，是购买方扣税凭证;第三联为发票联，是购买方记账凭证。第四、五、六联为附联，由纳税人自行确定用途。注意：纳税人办理产权过户手续需要使用发票的，可以使用增值税专用发票第六联。
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增值税专用发票联次的作用都有什么？
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