Glossary entry

Chinese term or phrase:

代開發票/代开发票

English translation:

proxy invoice issuance

Added to glossary by Andre Borges
Apr 7, 2017 17:07
7 yrs ago
20 viewers *
Chinese term

代開發票/代开发票

Chinese to English Bus/Financial Law: Taxation & Customs
This phrase appears in receipts issued by tax authorities. Looking on the net, I see that it is sometimes used for people who seem to get receipts on behalf of others, but here that doesn't seem to be the appropriate meaning.

Context: these are receipts from tax authorities who are issuing these to a company

Often the phrase will just appear as "代开“

Thank you!
Andre

Proposed translations

+1
2 hrs
Selected

proxy invoice issuance

an invoice issued on behalf of someone else

Similar expressions:
Proxy abuse (or vicarious abuse), abuse committed on behalf of somebody else
Proxy bullying (or vicarious bullying), bullying committed on behalf of somebody else
Proxy murder, a murder committed on behalf of somebody else
Link: https://en.wikipedia.org/wiki/Proxy

Definition of 代开发票 by a government agency:
第二条 本办法所称代开专用发票是指主管税务机关为所辖范围内的增值税纳税人代开专用发票,其他单位和个人不得代开。
Link: http://www.chinatax.gov.cn/n810341/n810765/n812193/n812968/c...
Peer comment(s):

agree Christina Ho
2 days 5 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you for the answer and the background info."
1 day 14 hrs

issued for other taxpayer

FYI.

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Note added at 1 day14 hrs (2017-04-09 07:50:33 GMT)
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税务机关可以为不具备开具发票能力的纳税人(比如出租房子的个人房东)开具发票 - 收了买方钱的商户/个人(就是纳税者)把应纳的税款交给税务机关,税务机关就可以代替这些纳税人出具正式发票,这样的发票就有“代开”字样。

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Note added at 1 day14 hrs (2017-04-09 07:52:40 GMT)
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还有另一种代开发票严格地说就是非法的了 - 比如客户在某甲那里购买了商品或服务,某甲没有资质或者由于其它原因不能或者不愿意出具发票,就找另一个商户某乙去开发票,某乙收取一些费用(“税点”)之后为某甲“带开发票” - 这是完全不同的另一种行为
Note from asker:
Thank you for this information. It was very helpful in understanding the policy.
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