【判断题】【消耗次数：1】
纳税人在开具发票时，只需在发票联加盖发票专用章。
①
正确
②
错误
参考答案：
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相关题目
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专用发票应按下列（ ）要求开具。
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项目齐全，与实际交易相符
②
字迹清楚，不得压线、错格
③
发票联和抵扣联加盖财务专用章或者发票专用章
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按照增值税纳税义务的发生时间开具
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②
发票抵扣联、发票联均无法认证等情形但不符合作废条件的
③
销货部分退回
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发生销售折让
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增值税一般纳税人开具增值税专用发票后，发生（ ）等情形但不符合发票作废条件，或者因销货部分退回及发生销售折让，需要开具红字专用发票。
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应税服务中止
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