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发票是购销商品和从事经营业务活动的合法原始凭证和纳税人凭以计算应纳税顶的重要依据,也是财务收支的法定依据和会计人员核算的原始凭据。 近几年来,随着商品经济飞速发展,在流通领域中起着特殊作用的发票却发生严重的变形。许多人在这纸片上大动于脚,从中渔利。不能不引起我们的忧虑。 忧虑之一:张冠李戴 1992年8月8日,南昌某经营电子产品的商店里,一个中年人挑好一台东芝收放机后对营业员说:“这台收放机我买了,请您帮帮忙,写上计算机上用的消耗性材料,我好报销”。女营业员立即开了软盘。色带、计算机书等200多元的发票;中年人给了营业员3元手续费。
The invoice is an important basis for the purchase and sale of commodities and the legitimate original vouchers for the business activities and taxpayers’ calculation of the tax liability. It is also the legal basis for financial revenues and expenditures and the original voucher for accounting personnel’s accounting. In recent years, with the rapid development of the commodity economy, invoices that play a special role in the circulation have undergone serious changes. Many people are greatly motivated on this piece of paper to profit from it. Can not but cause us worry. One of the concerns: Zhang Guan Li Dai August 8, 1992, Nanchang, a store operating electronic products, a middle-aged pick a good Toshiba machine salesperson said to the salesperson: “This machine I bought a release, please Help out, write on the computer with consumable materials, I’m good reimbursement. ” Female salesperson immediately opened a floppy disk. Ribbons, computer books, such as more than 200 invoices; middle-aged salesperson gave 3 yuan fee.