三九養(yǎng)生堂記者 鄧肯·蓋伊 報(bào)道
精彩| 最??(zui)后??(hou)??，從??(cong)司??(si)法??(fa)實(shí)??(shi)踐??(jian)上??(shang)看??(kan)??，發(fā)??(fa)票??(piao)應(yīng)??(ying)與??(yu)其??(qi)他??(ta)證??(zheng)據(jù)??(ju)相??(xiang)互??(hu)佐??(zuo)證??(zheng)??。??發(fā)?(fa)票??(piao)能??(neng)否??(fou)作??(zuo)為??(wei)“已?(yi)付??(fu)款??(kuan)憑??(ping)證??(zheng)”??，應(yīng)??(ying)首??(shou)先??(xian)考??(kao)慮??(lv)雙??(shuang)方??(fang)簽??(qian)訂??(ding)的??(de)合?(he)同?(tong)是?(shi)否秘(fou)有??(you)明??(ming)確??(que)約??(yue)定??(ding)、雙??(shuang)方??(fang)之?(zhi)間??(jian)是??(shi)否??(fou)有??(you)以??(yi)發(fā)??(fa)票??(piao)作??(zuo)為??(wei)付??(fu)款??(kuan)憑??(ping)證??(zheng)之??(zhi)交?(jiao)易??(yi)習(xí)??(xi)慣??(guan)存??(cun)在??(zai)??。如??(ru)有?(you)??，則??(ze)根??(gen)據(jù)??(ju)相??(xiang)關(guān)??(guan)約??(yue)定??(ding)及??(ji)習(xí)??(xi)慣??(guan)處??(chu)理??(li)；如??(ru)沒(méi)?(mei)有??(you)??，發(fā)??(fa)票??(piao)作??(zuo)為??(wei)稅??(shui)法??(fa)上??(shang)的??(de)收??(shou)付??(fu)款??(kuan)憑??(ping)證??(zheng)??，并??(bing)不??(bu)能??(neng)單??(dan)獨(dú)??(du)成??(cheng)為?(wei)司??(si)法??(fa)上?(shang)的??(de)“已??(yi)付??(fu)款??(kuan)憑??(ping)證??(zheng)”的??(de)證??(zheng)據(jù)??(ju)??，各??(ge)地?(di)法??(fa)院?(yuan)往??(wang)往??(wang)還??(hai)需??(xu)要??(yao)其??(qi)他??(ta)證??(zheng)據(jù)??(ju)包??(bao)括?(kuo)轉(zhuǎn)??(zhuan)款??(kuan)憑??(ping)證??(zheng)、收??(shou)款??(kuan)證??(zheng)明??(ming)、銀??(yin)行??(xing)流??(liu)水??(shui)等??(deng)補(bǔ)??(bu)充??(chong)加??(jia)強(qiáng)??(qiang)??，形??(xing)成??(cheng)完??(wan)整??(zheng)的??(de)證??(zheng)據(jù)??(ju)鏈??(lian)后??(hou)??，方??(fang)能??(neng)構(gòu)??(gou)成??(cheng)司?(si)法??(fa)上??(shang)的??(de)證??(zheng)據(jù)?(ju)???！ ∈??(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(huì)??(hui)計(jì)??(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(jì)??(ji)活??(huo)動(dòng)??(dong)內(nèi)??(nei)容??(rong)的??(de)載??(zai)體??(ti)??，具??(ju)有?(you)確??(que)認(rèn)??(ren)業(yè)?(ye)務(wù)??(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(wù)??(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(xiāo)??(xiao)售??(shou)方??(fang)已??(yi)盡??(jin)納??(na)稅?(shui)義??(yi)務(wù)??(wu)和??(he)購(gòu)??(gou)買(mǎi)??(mai)方?(fang)進(jìn)??(jin)項(xiàng)??(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(yīng)??(ying)付?(fu)價(jià)??(jia)款??(kuan)準(zhǔn)??(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)?。
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