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最近,因办专案,在翻阅一些单位原始发票时,发现有许多外来发票单位印章不清,给取证工作带来了一定困难。发票是财务收支的法定凭证,是会计人员核算的原始凭据。财政部于1986年8月19日颁发了《全国发票管理暂行办法》,对发票的填开、取得、印制、使用、保管均作了严格规定。然而,当前对那些违反《暂行办法》的行为却打击不力。掘了解:一些销售商品、产品,提供劳动服务以及从事其他业务活动的单位和个体户,常按付款方要求开具假发票,故意将印章盖得模糊不清,难以辨认。因此,笔者建
Recently, because of the handling of the project, we found that when we read the original invoices of some units, there are many unspoken seals of the external invoice units, which have brought certain difficulties to the collection of evidence. Invoice is the legal receipt of the financial revenue and expenditure, accounting staff accounting original credentials. On August 19, 1986, the Ministry of Finance issued the Interim Measures on the Management of Invoices in the People’s Republic of China, laying strict rules on the filling, obtaining, printing, using and keeping of invoices. However, the current attacks on those who violate the “Interim Measures” have not been effectively punished. Digging: Some units and self-employed people who sell goods, products, provide labor services and engage in other business activities often issue counterfeit invoices according to the requirements of the paying party, deliberately making the seal obscure and illegible. Therefore, I built