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劳务费可以造表发放吗
释义
法律分析:
劳务费支出必须要到地方税务局开具统一代开发票。在实际操作中,直接造表发放的话,视同白条入账,除了补缴税款以外,可处税金的1-5倍罚款。
法律依据:
《中华人民共和国发票管理办》 第十九条 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,收款方应当向付款方开具发票殊情况下,由付款方向收款方开具发票。
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更新时间:2026/2/5 12:23:01