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udn股市快訊
udn股市快訊：提供台股與財經產業界的即時消息，幫助投資人掌握股市財經最新動態。

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營業人預收貨款應依規定開立統一發票
May 5th 2013, 08:16

【經濟日報╱記者陳美珍／即時報導】

2013.05.05 04:15 pm
 

財政部表示，營業人預收買受人支付的貨款，應依規定開立統一發票並交付買受人；未依規定給與他人憑證者，會被依查明認定金額處5%罰鍰。

【2013/05/05 經濟日報】@ http://udn.com/

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