没发生业务提前开票——不合规！

Policy Regulations - The issuance of invoices must be based on actual business transactions, and it is not compliant to issue invoices in advance to "consume" the invoice quota [1][2] - According to Article 26 of the "Implementation Rules for the Invoice Management Measures of the People's Republic of China," invoices must be issued when business income is confirmed [1] - Article 21 of the same regulations states that invoices should be issued truthfully and in accordance with the prescribed time, order, and columns, and paper invoices must be stamped with the special invoice seal [1] Taxation Guidelines - The value-added tax (VAT) liability occurs on the day of receiving payment or obtaining a payment request document, or on the day of issuing the invoice if issued in advance [11][12] - Different sales settlement methods have specific rules for determining the VAT liability date, such as direct collection, entrusted collection, and prepayment [12][14] - The VAT liability for providing rental services on a prepayment basis occurs on the day the prepayment is received [14]