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　　三九養(yǎng)生堂記者 鄧肯·蓋伊 報(bào)道

精彩|　　在??(zai)司??(si)法??(fa)實(shí)??(shi)踐??(jian)中??(zhong)??，發(fā)??(fa)票??(piao)能??(neng)否??(fou)作?(zuo)為??(wei)律?(lv)師??(shi)費(fèi)??(fei)實(shí)??(shi)際??(ji)產(chǎn)??(chan)生??(sheng)的??(de)憑??(ping)證?(zheng)？??近??(jin)日??(ri)??，江?(jiang)西??(xi)省??(sheng)南??(nan)昌??(chang)市?(shi)第?(di)二??(er)金??(jin)融??(rong)法??(fa)庭??(ting)審??(shen)結(jié)??(jie)一??(yi)起??(qi)金??(jin)融??(rong)借?(jie)款??(kuan)合??(he)同??(tong)糾??(jiu)紛??(fen)??，因??(yin)原??(yuan)告??(gao)某??(mou)銀??(yin)行??(xing)僅?(jin)提??(ti)供??(gong)律??(lv)師??(shi)費(fèi)??(fei)增??(zeng)值??(zhi)稅??(shui)發(fā)??(fa)票??(piao)??，未??(wei)提??(ti)供??(gong)銀??(yin)行??(xing)流??(liu)水??(shui)佐??(zuo)證??(zheng)??，法??(fa)院??(yuan)認(rèn)??(ren)定??(ding)律??(lv)師??(shi)費(fèi)??(fei)用??(yong)并??(bing)未??(wei)實(shí)?(shi)際??(ji)支??(zhi)付??(fu)??，最??(zui)終??(zhong)依??(yi)法??(fa)判??(pan)令??(ling)被??(bei)告??(gao)返??(fan)還??(hai)某?(mou)銀??(yin)行??(xing)借??(jie)款??(kuan)本??(ben)金??(jin)290422.96元??(yuan)及??(ji)相??(xiang)關(guān)??(guan)利??(li)息??(xi)、罰??(fa)息??(xi)??，并??(bing)駁?(bo)回??(hui)律?(lv)師??(shi)費(fèi)??(fei)6000元??(yuan)的??(de)訴??(su)訟??(song)請??(qing)求??(qiu)??。??　　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(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??(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??(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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