《中华人民共和国发票管理办法》第二十条规定：销售商品、提供服务及从事其他经营活动的单位和个人，对外发生经营收入收取款项，收款方应向付款方开具发票；特殊情况下，由付款方向收款方开具发票。 　　然而，目前仍然有一些纳税人，发生了上述行为收取款项时，不向税务机关 Article 20 of the “Administrative Measures on the Invoice of the People’s Republic of China” stipulates that units and individuals that sell goods, provide services and engage in other business activities shall receive payment from operating income generated by external parties and the payee shall issue an invoice to the payer. In special cases, The payee will invoice the payee. However, at present, some taxpayers still do not pay the tax authorities when collecting the above-mentioned charges