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编辑部同志: 我公司为一家外商投资企业,被认定为一般纳税人。近一时间我公司采购部门将向某一供应商采购某批特殊半成品,但对方不能提供发票,而愿意从货款中扣除税款部分(6％)作为我公司代其向税务部门开发票。请问,这样是否符合税法规定,我公司能否向国税部门申请代开发票并交纳代扣税款部分。对方确实不能提供发票,也不愿自己在当地税务机关代开,但我公司非向其购进原材料不可(对方产品质量非常好),如何处理才能符合相关税收法规要求?
Editorial comrades: My company is a foreign-invested enterprises, was identified as a general taxpayer. In a recent time, our purchasing department will purchase a certain batch of special semi-finished products from a certain supplier, but the other party can not provide the invoice and is willing to deduct the tax part (6%) from the purchase price as our company to invoice the tax department on its behalf. I would like to ask, this is in line with the provisions of tax law, our company can apply to the national tax department to open invoices and pay the withholding tax part. The other party can not provide the invoice, and do not want to open their own local tax authorities, but my company is not the purchase of raw materials (quality of the other party is very good), how to deal with in order to comply with tax laws and regulations?