Should self-billed e-Invoice on payment to agents, dealers and distributors be done on an accrual or paid basis? 向代理商、经销商及分销商付款时，自开电子发票（self-billed e-Invoice）应按权责发生制还是收付实现制？
Should self-billed e-Invoice on payment to agents, dealers and distributors be done on an accrual or paid basis?
The issuance of self-billed e-Invoices on payments to agents, dealers, and distributors can be done on either an accrual basis or paid basis, as long as this is consistently applied and in line with the documentation provided to the agents (e.g., statements).
向代理商、经销商及分销商付款时，自开电子发票（self-billed e-Invoice）应按权责发生制还是收付实现制？
两种方式均可。在向代理商、经销商及分销商付款时，开具自开电子发票可以采用：
•权责发生制（accrual basis）；或
•收付实现制（paid basis）
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📌 重要条件
无论选择哪一种方式，必须：
• 一致性应用（consistently applied）；以及
• 与提供给代理商的相关文件（例如：对账单 statements）保持一致
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📌 总结
• Accrual basis → ✅ 可用
• Paid basis → ✅ 可用
• 关键 → 保持一致 + 文件一致性
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