400-6683-666

案例营改增前发生的业务，可以补开发票吗？开具什么发票？

4051

代理记账专属链接：www.kuaifawu.com

按照税务总局（2018）第42号规定，企业营改增前发生的营业税涉税业务，不管是当时就已申报纳税还是后来补税的，现在都可以补开发票，但只能补开增值税普通发票。

企业开具或取得补开的增值税普通发票后，应该完整的保留相关资料备查。

代理记账专属链接：www.kuaifawu.com

阅读上一篇公司合并、分立时，税务如何处理？阅读下一篇 2019.1.1起，全国都将启用附二维码的新《税务检查证》

基本文件流程错误 SQL 调试

/www/gitlab/kfw/kfw_www/public/index.php ( 3.48 KB )
/www/gitlab/kfw/kfw_www/protected/config/appversion.php ( 0.04 KB )
/www/gitlab/kfw/thinkphp/start.php ( 0.71 KB )
/www/gitlab/kfw/thinkphp/base.php ( 2.60 KB )
/www/gitlab/kfw/thinkphp/library/think/Loader.php ( 18.92 KB )
/www/gitlab/kfw/kfw_lib/vendor/composer/autoload_namespaces.php ( 0.15 KB )
/www/gitlab/kfw/kfw_lib/vendor/composer/autoload_psr4.php ( 2.78 KB )
/www/gitlab/kfw/kfw_lib/vendor/composer/autoload_classmap.php ( 0.24 KB )
/www/gitlab/kfw/kfw_lib/vendor/composer/autoload_files.php ( 1.22 KB )
/www/gitlab/kfw/kfw_lib/vendor/ralouphie/getallheaders/src/getallheaders.php ( 1.60 KB )
/www/gitlab/kfw/kfw_lib/vendor/symfony/polyfill-intl-normalizer/bootstrap.php ( 0.71 KB )
/www/gitlab/kfw/kfw_lib/vendor/symfony/polyfill-php72/bootstrap.php ( 1.89 KB )
/www/gitlab/kfw/kfw_lib/vendor/symfony/polyfill-php72/Php72.php ( 6.55 KB )
/www/gitlab/kfw/kfw_lib/vendor/guzzlehttp/promises/src/functions_include.php ( 0.16 KB )
/www/gitlab/kfw/kfw_lib/vendor/guzzlehttp/promises/src/functions.php ( 9.89 KB )
/www/gitlab/kfw/kfw_lib/vendor/guzzlehttp/psr7/src/functions_include.php ( 0.15 KB )
/www/gitlab/kfw/kfw_lib/vendor/guzzlehttp/psr7/src/functions.php ( 13.09 KB )
/www/gitlab/kfw/kfw_lib/vendor/symfony/polyfill-intl-idn/bootstrap.php ( 4.52 KB )
/www/gitlab/kfw/kfw_lib/vendor/adbario/php-dot-notation/src/helpers.php ( 0.49 KB )
/www/gitlab/kfw/kfw_lib/vendor/guzzlehttp/guzzle/src/functions_include.php ( 0.16 KB )
/www/gitlab/kfw/kfw_lib/vendor/guzzlehttp/guzzle/src/functions.php ( 9.70 KB )
/www/gitlab/kfw/kfw_lib/vendor/symfony/polyfill-mbstring/bootstrap.php ( 4.57 KB )
/www/gitlab/kfw/kfw_lib/vendor/illuminate/support/helpers.php ( 26.68 KB )
/www/gitlab/kfw/kfw_lib/vendor/topthink/think-captcha/src/helper.php ( 1.64 KB )
/www/gitlab/kfw/thinkphp/library/think/Route.php ( 58.04 KB )
/www/gitlab/kfw/thinkphp/library/think/Config.php ( 5.86 KB )
/www/gitlab/kfw/thinkphp/library/think/Validate.php ( 39.02 KB )
/www/gitlab/kfw/thinkphp/library/think/Error.php ( 3.47 KB )
/www/gitlab/kfw/thinkphp/convention.php ( 9.91 KB )
/www/gitlab/kfw/thinkphp/library/think/App.php ( 20.86 KB )
/www/gitlab/kfw/thinkphp/library/think/Request.php ( 48.77 KB )
/www/gitlab/kfw/kfw_www/protected/config/config.php ( 11.01 KB )
/www/gitlab/kfw/kfw_config/global.php ( 106.35 KB )
/www/gitlab/kfw/kfw_config/sms.php ( 10.46 KB )
/www/gitlab/kfw/kfw_config/cmbbanklist.php ( 34.32 KB )
/www/gitlab/kfw/kfw_config/cmbcitycode.php ( 29.92 KB )
/www/gitlab/kfw/kfw_config/test/config.php ( 46.14 KB )
/www/gitlab/kfw/thinkphp/library/think/exception/ErrorException.php ( 1.83 KB )
/www/gitlab/kfw/thinkphp/library/think/Exception.php ( 1.57 KB )
/www/gitlab/kfw/thinkphp/library/think/exception/Handle.php ( 8.01 KB )
/www/gitlab/kfw/thinkphp/library/think/Lang.php ( 6.74 KB )
/www/gitlab/kfw/thinkphp/library/think/Log.php ( 5.58 KB )
/www/gitlab/kfw/kfw_config/payconfig.php ( 11.70 KB )
/www/gitlab/kfw/kfw_www/protected/config/database.php ( 0.63 KB )
/www/gitlab/kfw/kfw_config/test/database.php ( 1.96 KB )
/www/gitlab/kfw/kfw_www/protected/config/extra/extra.php ( 0.45 KB )
/www/gitlab/kfw/kfw_www/protected/application/common.php ( 0.60 KB )
/www/gitlab/kfw/thinkphp/library/think/Env.php ( 1.05 KB )
/www/gitlab/kfw/thinkphp/helper.php ( 17.29 KB )
/www/gitlab/kfw/kfw_lib/helper.php ( 58.66 KB )
/www/gitlab/kfw/thinkphp/library/think/Hook.php ( 4.63 KB )
/www/gitlab/kfw/thinkphp/lang/zh-cn.php ( 3.78 KB )
/www/gitlab/kfw/kfw_www/protected/config/route.php ( 0.99 KB )
/www/gitlab/kfw/kfw_www/protected/config/routeold.php ( 58.42 KB )
/www/gitlab/kfw/kfw_www/protected/application/article/controller/Item.php ( 9.65 KB )
/www/gitlab/kfw/kfw_www/protected/application/AppBaseController.php ( 5.90 KB )
/www/gitlab/kfw/kfw_lib/BaseController.php ( 0.90 KB )
/www/gitlab/kfw/thinkphp/library/think/Controller.php ( 5.99 KB )
/www/gitlab/kfw/thinkphp/library/traits/controller/Jump.php ( 4.82 KB )
/www/gitlab/kfw/thinkphp/library/think/View.php ( 6.63 KB )
/www/gitlab/kfw/thinkphp/library/think/view/driver/Think.php ( 5.45 KB )
/www/gitlab/kfw/thinkphp/library/think/Template.php ( 45.34 KB )
/www/gitlab/kfw/thinkphp/library/think/template/driver/File.php ( 2.17 KB )
/www/gitlab/kfw/kfw_lib/ext/KfwRedis.php ( 17.40 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Client.php ( 15.83 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/ClientInterface.php ( 8.82 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Configuration/Options.php ( 3.12 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Configuration/OptionsInterface.php ( 1.70 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Configuration/ConnectionFactoryOption.php ( 1.44 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Configuration/OptionInterface.php ( 0.96 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Connection/Factory.php ( 5.17 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Connection/FactoryInterface.php ( 1.51 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Connection/Parameters.php ( 4.50 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Connection/ParametersInterface.php ( 2.18 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Connection/StreamConnection.php ( 11.84 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Connection/AbstractConnection.php ( 5.00 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Connection/NodeConnectionInterface.php ( 1.32 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Connection/ConnectionInterface.php ( 1.52 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Command/RawCommand.php ( 2.71 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Command/CommandInterface.php ( 1.82 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Configuration/ProfileOption.php ( 1.99 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Profile/Factory.php ( 2.43 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Profile/RedisVersion320.php ( 11.67 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Profile/RedisProfile.php ( 3.42 KB )
/www/gitlab/kfw/kfw_lib/vendor/predis/predis/src/Profile/ProfileInterface.php ( 1.43 KB )
/www/gitlab/kfw/thinkphp/library/think/Session.php ( 10.82 KB )
/www/gitlab/kfw/thinkphp/library/think/session/driver/Redis.php ( 3.47 KB )
/www/gitlab/kfw/thinkphp/library/think/Cookie.php ( 7.04 KB )
/www/gitlab/kfw/kfw_lib/ext/Ip2regions.php ( 1.47 KB )
/www/gitlab/kfw/kfw_lib/ext/chinayin/ip2region/src/Ip2Region.php ( 2.43 KB )
/www/gitlab/kfw/kfw_lib/ext/chinayin/ip2region-core/src/XdbSearcher.php ( 9.48 KB )
/www/gitlab/kfw/kfw_lib/Api.php ( 3.19 KB )
/www/gitlab/kfw/kfw_lib/api/ArticleService.php ( 10.27 KB )
/www/gitlab/kfw/kfw_lib/BaseService.php ( 0.95 KB )
/www/gitlab/kfw/kfw_lib/model/Article.php ( 16.02 KB )
/www/gitlab/kfw/kfw_lib/BaseModel.php ( 0.49 KB )
/www/gitlab/kfw/thinkphp/library/think/Model.php ( 61.33 KB )
/www/gitlab/kfw/thinkphp/library/think/Db.php ( 6.39 KB )
/www/gitlab/kfw/thinkphp/library/think/db/connector/Mysql.php ( 4.07 KB )
/www/gitlab/kfw/thinkphp/library/think/db/Connection.php ( 28.76 KB )
/www/gitlab/kfw/thinkphp/library/think/db/Query.php ( 86.62 KB )
/www/gitlab/kfw/thinkphp/library/think/db/builder/Mysql.php ( 2.09 KB )
/www/gitlab/kfw/thinkphp/library/think/db/Builder.php ( 29.13 KB )
/www/gitlab/kfw/thinkphp/library/think/Debug.php ( 6.80 KB )
/www/gitlab/kfw/thinkphp/library/think/Cache.php ( 5.96 KB )
/www/gitlab/kfw/thinkphp/library/think/cache/driver/File.php ( 6.73 KB )
/www/gitlab/kfw/thinkphp/library/think/cache/Driver.php ( 5.24 KB )
/www/gitlab/kfw/kfw_lib/model/ArticleCategory.php ( 1.19 KB )
/www/gitlab/kfw/kfw_lib/model/ArticleContent.php ( 1.65 KB )
/www/gitlab/kfw/thinkphp/library/think/template/taglib/Cx.php ( 23.82 KB )
/www/gitlab/kfw/thinkphp/library/think/template/TagLib.php ( 12.31 KB )
/www/gitlab/kfw/runtime/www/temp/e51bea5f2587608da346d075d9754f1e.php ( 151.46 KB )
/www/gitlab/kfw/thinkphp/library/think/Url.php ( 12.43 KB )
/www/gitlab/kfw/thinkphp/library/think/Response.php ( 8.24 KB )
/www/gitlab/kfw/thinkphp/library/think/debug/Html.php ( 4.16 KB )

[8]Undefined index: readdb[/www/gitlab/kfw/kfw_config/test/config.php:16]
[8]Undefined index: readdb[/www/gitlab/kfw/kfw_config/test/config.php:18]
[8]Undefined index: readdb[/www/gitlab/kfw/kfw_config/test/config.php:20]
[8]Undefined index: readdb[/www/gitlab/kfw/kfw_config/test/config.php:22]
[8]Undefined index: ipr[/www/gitlab/kfw/kfw_config/test/config.php:36]
[8]Undefined index: ipr[/www/gitlab/kfw/kfw_config/test/config.php:38]
[8]Undefined index: ipr[/www/gitlab/kfw/kfw_config/test/config.php:40]
[8]Undefined index: ipr[/www/gitlab/kfw/kfw_config/test/config.php:42]
[8]Undefined index: appid[/www/gitlab/kfw/kfw_config/test/config.php:87]
[8]Undefined index: appsecret[/www/gitlab/kfw/kfw_config/test/config.php:88]
[8]Undefined index: encodingaeskey[/www/gitlab/kfw/kfw_config/test/config.php:89]
[8]Undefined index: appid[/www/gitlab/kfw/kfw_config/test/config.php:99]
[8]Undefined index: appsecret[/www/gitlab/kfw/kfw_config/test/config.php:100]
[8]Undefined index: encodingaeskey[/www/gitlab/kfw/kfw_config/test/config.php:101]
[8]Undefined index: appid[/www/gitlab/kfw/kfw_config/test/config.php:111]
[8]Undefined index: appsecret[/www/gitlab/kfw/kfw_config/test/config.php:112]
[8]Undefined index: encodingaeskey[/www/gitlab/kfw/kfw_config/test/config.php:113]
[8]Undefined index: appid[/www/gitlab/kfw/kfw_config/test/config.php:123]
[8]Undefined index: appsecret[/www/gitlab/kfw/kfw_config/test/config.php:124]
[8]Undefined index: encodingaeskey[/www/gitlab/kfw/kfw_config/test/config.php:125]
[8]Use of undefined constant REDIS_PORT - assumed 'REDIS_PORT'[/www/gitlab/kfw/kfw_www/protected/config/config.php:225]
[8]Use of undefined constant REDIS_HOST - assumed 'REDIS_HOST'[/www/gitlab/kfw/kfw_www/protected/config/config.php:226]
[8]Use of undefined constant REDIS_AUTH - assumed 'REDIS_AUTH'[/www/gitlab/kfw/kfw_www/protected/config/config.php:227]
[8]未定义数组索引: expire[/www/gitlab/kfw/kfw_lib/ext/KfwRedis.php:185]
[8]未定义数组索引: utmkey[/www/gitlab/kfw/kfw_www/protected/application/AppBaseController.php:56]
[8]未定义数组索引: utmkey[/www/gitlab/kfw/kfw_www/protected/application/AppBaseController.php:61]
[8]未定义数组索引: expire[/www/gitlab/kfw/kfw_lib/ext/KfwRedis.php:185]
[8]未定义数组索引: id[/www/gitlab/kfw/runtime/www/temp/e51bea5f2587608da346d075d9754f1e.php:48]
[8]未定义变量: searchKeyWord[/www/gitlab/kfw/runtime/www/temp/e51bea5f2587608da346d075d9754f1e.php:75]
[8]未定义数组索引: id[/www/gitlab/kfw/runtime/www/temp/e51bea5f2587608da346d075d9754f1e.php:79]
[8]Use of undefined constant 案例 - assumed '案例'[/www/gitlab/kfw/runtime/www/temp/e51bea5f2587608da346d075d9754f1e.php:2493]

0.280564s

公司注册

公司变更

注销及其他

代理记账

特殊行业记账

记账升级服务

商标注册

商标工具

商标案件

信息变更

版权服务

专利服务

行政审批

高新认证

管理体系认证

等级保护备案

专精特新

企业社保代理

企业成本优化

个人社保代理

工作居住证

咨询律师

合同文书

法律顾问

法律专项

打官司

案例营改增前发生的业务，可以补开发票吗？开具什么发票？

公司注册

公司变更

注销及其他

代理记账

特殊行业记账

记账升级服务

商标注册

商标工具

商标案件

信息变更

版权服务

专利服务

行政审批

高新认证

管理体系认证

等级保护备案

专精特新

企业社保代理

企业成本优化

个人社保代理

工作居住证

咨询律师

合同文书

法律顾问

法律专项

打官司

案例 营改增前发生的业务，可以补开发票吗？开具什么发票？

案例营改增前发生的业务，可以补开发票吗？开具什么发票？