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　　三九養(yǎng)生堂記者 鄧肯·蓋伊 報(bào)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(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??(xiao)售??(shou)方??(fang)已??(yi)盡??(jin)納??(na)稅??(shui)義??(yi)務(wù)??(wu)和??(he)購(gòu)??(gou)買??(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)???！　∈??(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??(xiao)售??(shou)方??(fang)已??(yi)盡??(jin)納?(na)稅??(shui)義?(yi)務(wù)?(wu)和??(he)購(gòu)??(gou)買??(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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