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为了有利于促进和维护正常的经济秩序,加强涉外税收管理,保护正当的合法经营,现根据《中华人民共和国外商投资企业和外国企业所得税法实施细则》第一百零一条的规定,制定本暂行规定。一、凡设立在中国境内的中外合资经营企业、中外合作经营企业、外资企业(以下简称“外商投资企业”)以及外国公司企业在华从事生产经营的机构、场所或营业代理人(以下简称“外国企业”),在销售商品、产品和提供劳动服务以及从事其他业务活动取得收入时,均应向付款方开具发票或与发票具有同等效力的营业收款凭证,并加盖企业印章。但向消费者个人零售小额商品或提供零星服务取得收入,也可不开发票或营业收款凭证,如消费者索要,则不得拒开。
In order to facilitate the promotion and maintenance of a normal economic order, strengthen the management of foreign-related tax revenues and protect the legitimate business operations, according to the provisions of Article 101 of the Detailed Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Foreign-funded Enterprises and Foreign Enterprises, Temporary Regulation. I. Where a Chinese-foreign equity joint venture, a Chinese-foreign contractual joint venture, a foreign-funded enterprise (hereinafter referred to as a “foreign-invested enterprise”) established in China and an institution, place or business agent engaged in production and operation in China (hereinafter referred to as “ Foreign enterprise ”) shall, when receiving income from the sale of goods, products and provision of labor services and other business activities, issue an invoice to the payer or a business receipt of receipt of the same effect as the invoice, with the corporate seal affixed thereto. However, individual consumers to retail consumer goods or provide sporadic service income, may not invoice or receipt of business receipts, such as consumer demand, you can not refuse to open.