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问题
发票的购买方和销售方是什么意思
释义
法律主观:
购买方和销售方一般由销售方承担税款,向购买方开具发票。消费税是以特定消费品为课税对象所征收的一种税,由生产并销售的销售方计算缴纳,但实践中可能在商品价格里转嫁给购买方。
法律客观:
《中华人民共和国发票管理办法》
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;
特殊情况下,由付款方向收款方开具发票。
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更新时间:2025/7/26 4:54:58