企業(yè)收取違約金如何開(kāi)具發(fā)票?

　　Enterprise how to charge penalty due to breach of contract invoice?

　　如果是收貨方(付款方)收取違約金，則無(wú)論對(duì)方在何時(shí)違約，收取違約金一方只需開(kāi)具收據(jù)給對(duì)方。濟(jì)南財(cái)務(wù)咨詢公司

　　If the receiving party (payer) to charge penalty due to breach of contract, regardless of the other party in default, when to charge penalty due to breach of contract party only receipt to each other. Jinan financial consulting company

　　因?yàn)楦鶕?jù)《中華人民共和國(guó)發(fā)票管理辦法》第二十條規(guī)定：“銷售商品、提供服務(wù)以及從事其他經(jīng)營(yíng)活動(dòng)的單位和個(gè)人，對(duì)外發(fā)生經(jīng)營(yíng)業(yè)務(wù)收取款項(xiàng)，收款方應(yīng)向付款方開(kāi)具發(fā)票;特殊情況下由付款方向收款方開(kāi)具發(fā)票。”也就是說(shuō)，開(kāi)具發(fā)票的前提是銷售商品、提供勞務(wù)等而取得了生產(chǎn)經(jīng)營(yíng)收入，而收貨方(付款方)得到的違約金并不是生產(chǎn)經(jīng)營(yíng)收入，所以不需要開(kāi)具發(fā)票。

　　Because, according to the law of the People's Republic of China invoice management method "stipulated in article 20:" selling commodities, providing services and the units and individuals engaging in other business activities, foreign payments before the occurrence of business management, but should draw up invoices for the payer; by special circumstances but the invoice." That is to say, the invoice is the precondition of selling goods, providing labor services, and achieved the production and operation income, and the receiving party (payer) to get the penalty due to breach of contract is not the production and business operation income, so don't need invoice.

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