很多企业会遇到以下两类问题:一是销售商品收取预付款时购买方要求预先开具相应发票,销售方应该如何进行财税处理?二是购买服务(如资产租赁)过程中,因资金周转困难等原因不能按期支付购买价款(如租金)销售方拒绝开具发票时,购买方如何进行财税处理?这两个问题如果处理不当,一方面会影响会计信息的可靠性,另一方面会导致 Many enterprises will encounter the following two types of problems: First, the sale of goods to collect advance payment required by the buyer invoices issued in advance, the seller should how to deal with taxation? Second, the purchase of services (such as asset leasing) process, due to cash flow difficulties And other reasons can not pay the purchase price on schedule (such as rent) sales refused to invoice, the buyer how to deal with taxation? These two issues if not properly handled, on the one hand will affect the reliability of accounting information, on the other hand will lead to