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由于《条例》关于退还投标保证金利息的规定较为原则,操作细则亦尚未出台,由此引申出一连串的法律问题,导致招标人、投标人、招标代理机构甚至税务机关对于相关法律问题的理解产生较大分歧,造成实际操作中处理方式不统一的局面。本文从投标保证金利息的法律性质,投标保证金利息退还中的注意事项,以及有关发票开具和缴税等问题进行了分析和论述,并提出相关建议,以作抛砖引玉之用。
As the “Regulation” on the return of bid bond interest is more the principle of the rules of operation has not been introduced, which leads to a series of legal issues, leading to the tenderee, bidders, tendering agencies and even the tax authorities to understand the relevant legal issues than Big differences, resulting in the actual operation of the handling of the situation is not uniform. In this paper, the legal nature of the interest of bid bond, the matters needing attention in the interest refund of bid bond and the issues such as the issuance and tax payment of invoices are analyzed and discussed, and the relevant suggestions are put forward for the purpose of giving valuable advice.