小規模營業人一定要開收據嗎? - 稅務
By Kumar
at 2017-07-11T20:59
at 2017-07-11T20:59
Table of Contents
營業稅法第32條,業人銷售貨物或勞務,應依本法營業人開立銷售憑證時限表規定之時限 ,開立統一發票交付買受人。但營業性質特殊之營業人及小規模營業人, 得掣發普通收據,免用統一發票。
想請問「得掣發普通收據」的意思是,一定要開收據還是可開可不開啊?
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