随着经济的发展，正常的不断放宽，越来越多的人进行创业，不过，这些企业大多数属于小微企业。作为小微企业，给出客户的发票大多都是普通的发票，总会遇到索要增值税发票的客户;那么小微企业究竟能不能开增值税发票呢?下面，就让北京代理记账公司给你介绍一下吧。

With the development of the economy, the normal relaxed, more and more people to start a business, however, most of these enterprises are small and micro enterprises. As Small and micro businesses, customers are mostly ordinary invoice invoice for VAT invoice, always meet customers; so what Small and micro businesses can open the VAT invoice? Here, let Beijing bookkeeping company introduce to you.

根据《中华人民共和国增值税暂行条例》第二十一条规定，增值税小规模纳税人销售货物或者应税劳务不得开具增值税专用发票。根据《国家税务总局关于<税务机关代开增值税专用发票管理办法(试行)>的通知》(国税发〔2004〕153号)规定，税务机关可为已办理税务登记的小规模纳税人代开增值税专用发票。也就是说，如果我们的小微企业想要开增值税发票，需要确定您的企业是否已办理税务登记;可在税务局申请代开增值税发票业务，只有这样，我们才能够开增值发票，不然，就开不了增值发票，这一点我们一定要特别注意。

According to the "Provisional Regulations on VAT in People's Republic of China" twenty-first, the value-added tax of small-scale taxpayers selling goods or taxable services shall not be issued special invoices for vat. According to the "State Administration of Taxation on the tax authorities on behalf of the special VAT invoice management measures (Trial)" notice "(Guo Shui Fa 2004 No. 153) regulations, the tax authorities for small-scale taxpayers tax registration of VAT invoices. That is to say, if we Small and micro businesses to open value-added tax invoices, you need to determine whether your business tax registration; VAT invoices can be opened in the tax bureau for the generation of business, only in this way, we can open the VAT invoices, otherwise, can not open a VAT invoice, at this point we must especially note.

经过北京代理记账公司的介绍，相信你已经知道小微企业能不能开增值税发票了。

After the introduction of Beijing acting account company, I believe you already know that small and micro enterprises can not open the value-added tax invoices.