【关注】收到承租方支付的违约金需要开票吗？

Group 1 - The article discusses the obligation of a company to issue an invoice when a tenant pays a penalty for early lease termination, based on relevant tax regulations [1] - According to the "Invoice Management Measures" and other regulations, penalties paid by the tenant are considered additional fees that should be included in the sales revenue [1] - The article outlines the procedure for issuing an invoice for the penalty, including selecting the appropriate product code and tax rate based on whether the property is an "old project" or a "new project" [1]