企業(yè)收取違約金如何開具發(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，則無論對方在何時違約，收取違約金一方只需開具收據給對方。濟南財務咨詢公司

　　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

　　因為根據《中華人民共和國發(fā)票管理辦法》第二十條規(guī)定：“銷售商品、提供服務以及從事其他經營活動的單位和個人，對外發(fā)生經營業(yè)務收取款項，收款方應向付款方開具發(fā)票;特殊情況下由付款方向收款方開具發(fā)票。”也就是說，開具發(fā)票的前提是銷售商品、提供勞務等而取得了生產經營收入，而收貨方(付款方)得到的違約金并不是生產經營收入，所以不需要開具發(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.

　　濟南財務咨詢公司:http://www.irmblog.cn/