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    企的寶集團 > 財稅百科 > 個體工商戶的營業(yè)執(zhí)照可以開具稅率的增值稅專用發(fā)票嗎

    個體工商戶的營業(yè)執(zhí)照可以開具稅率的增值稅專用發(fā)票嗎

    發(fā)布者：曉猛 來源：企的寶財稅集團

    如果是一般納稅人，自行開具專票；如果是小規(guī)模納稅人，月銷售額超過3萬元（或季銷售額超過9萬元）的住宿業(yè)、鑒證咨詢業(yè)、建筑業(yè)、工業(yè)、信息傳輸業(yè)、軟件業(yè)、信息技術服務業(yè)的小規(guī)模納稅人發(fā)生增值稅應稅行為，需要開具增值稅專用發(fā)票的，可以通過增值稅發(fā)票管理新系統(tǒng)自行開具。除此之外，小規(guī)模納稅人可向國稅機關申請代開。

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