浅析“专家讲座费”开票金额确定存在的问题及建议

On the Problems and Suggestions for the Confirmation of Invoice Amount of Experts' Lecture Fees

2016年5月1日全面"营改增"后,单位外请"专家讲座费"代开发票业务涉及到增值税、个人所得税及附加费等,涉及国税及地税两个税务部门。一般情况下,各单位以税后多少金额讲座费聘请专家,开票时需要确定开票金额,目前税务代开发票时确定开票金额的方法多种多样,确定金额也不一致,以税法为依据,就如何规范"专家讲座费"开票金额谈谈自己的看法,供同仁商榷。

In May 1, 2016 a comprehensive ＂replacing business tax with value - added tax（VAT）＂ unit outside experts to lecture fees （including school teachers course etc. ） and Invoicing business related to value -added tax, personal income tax and surcharges, involving two state and local tax department. In general, each unit tax amount to lecture fees to hire experts, to determine the billing amount, the tax invoice when the invoice amount of a variety of methods to determine the diversity, determine the amount of money is also in- consistent, this paper takes the tax law as the basis, on how to regulate ＂ expert lecture fees＂ to share the views with peer for discussion.