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　　三九養(yǎng)生堂記者 鄧肯·蓋伊 報道

精彩|　　首??(shou)先??(xian)?，從??(cong)發(fā)??(fa)票?(piao)的??(de)功??(gong)能??(neng)上??(shang)看??(kan)?，發(fā)??(fa)票??(piao)不??(bu)能?(neng)作??(zuo)為??(wei)付?(fu)款??(kuan)憑??(ping)證??(zheng)??。??根??(gen)據(jù)??(ju)相??(xiang)關(guān)?(guan)法??(fa)律??(lv)法?(fa)規(guī)??(gui)?，發(fā)??(fa)票??(piao)具??(ju)有??(you)三??(san)種??(zhong)功??(gong)能??(neng)：一??(yi)是??(shi)作??(zuo)為??(wei)最??(zui)基?(ji)本??(ben)的??(de)會??(hui)計??(ji)原??(yuan)始??(shi)憑??(ping)證??(zheng)?，并??(bing)非??(fei)等??(deng)同??(tong)于??(yu)付??(fu)款??(kuan)證??(zheng)明??(ming)；二??(er)是??(shi)作??(zuo)為?(wei)記??(ji)錄?(lu)經(jīng)??(jing)濟??(ji)活??(huo)動??(dong)內(nèi)??(nei)容?(rong)的??(de)載?(zai)體??(ti)?，具??(ju)有??(you)確??(que)認??(ren)業(yè)??(ye)務??(wu)具??(ju)體??(ti)金??(jin)額??(e)的??(de)結(jié)??(jie)算??(suan)功??(gong)能?(neng)；三??(san)是??(shi)作??(zuo)為??(wei)稅??(shui)務??(wu)稽??(ji)查??(zha)和??(he)征??(zheng)收??(shou)稅??(shui)款??(kuan)的??(de)重??(zhong)要??(yao)依??(yi)據(jù)??(ju)??。因??(yin)此??(ci)?，發(fā)??(fa)票??(piao)僅??(jin)僅??(jin)具??(ju)有??(you)證??(zheng)明??(ming)銷??(xiao)售??(shou)方??(fang)已??(yi)盡??(jin)納??(na)稅??(shui)義??(yi)務??(wu)和??(he)購??(gou)買??(mai)方??(fang)進??(jin)項??(xiang)稅??(shui)額?(e)的??(de)作??(zuo)用?(yong)?，因??(yin)而??(er)它??(ta)就??(jiu)又??(you)具?(ju)有??(you)了??(le)確??(que)定?(ding)最??(zui)終??(zhong)應??(ying)付??(fu)價??(jia)款?(kuan)準??(zhun)確??(que)數(shù)??(shu)額??(e)的??(de)作??(zuo)用??(yong)?，但??(dan)并??(bing)不??(bu)能??(neng)起??(qi)到??(dao)物??(wu)權(quán)??(quan)憑??(ping)證??(zheng)的??(de)作??(zuo)用??(yong)???！　??(wei)此??(ci)??，某??(mou)銀??(yin)行??(xing)訴??(su)至??(zhi)法??(fa)院??(yuan)??，要??(yao)求??(qiu)被??(bei)告??(gao)王??(wang)某??(mou)返??(fan)還??(hai)上??(shang)述??(shu)借??(jie)款??(kuan)本??(ben)息??(xi)??。?另??(ling)查??(zha)明??(ming)??，某??(mou)銀??(yin)行??(xing)為??(wei)了??(le)追??(zhui)討??(tao)債??(zhai)權(quán)??(quan)??，聘??(pin)請??(qing)律??(lv)師??(shi)參??(can)加??(jia)訴??(su)訟??(song)??，雙??(shuang)方??(fang)約??(yue)定??(ding)律??(lv)師??(shi)費??(fei)6000元??(yuan)??，但??(dan)某??(mou)銀??(yin)行??(xing)僅??(jin)提??(ti)供??(gong)了??(le)發(fā)??(fa)票??(piao)??，無??(wu)銀??(yin)行?(xing)流??(liu)水??(shui)佐??(zuo)證??(zheng)??。

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