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滞纳金有发票吗 -发票
释义
法律分析:
滞纳金是应该开具发票的。
法律依据:
《中华人民共和国增值税暂行条例实施细则》 第十二条 价外费用,包括价外向购买方收取的手续费、补贴、基金、集资费、返还利润、奖励费、违约金、滞纳金、延期付款利息、赔偿金、代收款项、代垫款项、包装费、包装物租金、储备费、优质费、运输装卸费以及其他各种性质的价外收费。价外费用合并为销售额开具发票。
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更新时间:2026/2/12 16:06:03