企业收取违约金如何开具发票?

　　企业收取违约金如何开具发票?

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

　　如果是收货方(付款方)收取违约金，则无论对方在何时违约，收取违约金一方只需开具收据给对方。济南财务咨询公司

　　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

　　因为根据《中华人民共和国发票管理办法》第二十条规定：“销售商品、提供服务以及从事其他经营活动的单位和个人，对外发生经营业务收取款项，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。”也就是说，开具发票的前提是销售商品、提供劳务等而取得了生产经营收入，而收货方(付款方)得到的违约金并不是生产经营收入，所以不需要开具发票。

　　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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