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增值税“价外费用”究竟是什么?能否开具发票?
本文来源:速达软件商店(江苏)      发布日期:2021-10-29  

 销售方在销售价款之外向购买方收取的奖励费、违约金、延期付款利息、赔偿金等属于价外费用,与取得的全部价款共同构成增值税销售额。

 

反之,如果是购买方取得由销售方支付的违约金、赔偿金等款项,因不属于增值税应税范围,也就不存在“价外费用”一说。

 

什么是“价外费用”?如何开具发票?


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