这些情况都能开具发票

Core Viewpoint - The article discusses the importance of issuing invoices in various business scenarios, emphasizing that businesses must comply with regulations regarding invoice issuance regardless of discounts or payment methods [6][8]. Group 1: Invoice Issuance Regulations - Businesses are required to issue invoices for any income received, including personal transactions that are related to business activities [5][6]. - Discounts or promotional offers do not exempt businesses from the obligation to issue invoices; consumers are entitled to receive invoices regardless of any discounts applied [6][8]. Group 2: Tax Policies on Severance Payments - Severance payments received upon termination of employment are subject to specific tax regulations, where amounts within three times the local average annual salary are exempt from individual income tax [16][20]. - Any severance payment exceeding this threshold is taxed separately according to the comprehensive income tax rate table [16][18]. Group 3: Tax Benefits for Cultural Enterprises - Cultural enterprises undergoing transformation into corporate entities must meet specific criteria to qualify for tax benefits, including proper registration and compliance with labor laws [25][27]. - The tax policies for these transformed cultural enterprises are effective until December 31, 2027, with provisions for continued benefits if certain conditions are met [26][28].