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最近,因办专案,在查阅×单位发票时,发现有些发票的印章不清,给取证工作带来了很大困难。发票是货币收支的法定凭证,是会计人员进行会计核算的依据。财政部1986年颁发的《全国发票管理暂行办法》,对发票的填开、取得、印制、使用和保管都作了明确的规定。但是在实际工作中,不少单位却没有认真严格地去执行。笔者建议,凡印章不清,难以辨认的发票,应视为作废的发票不予受理,由经手人重新开具
Recently, because of the handling of the project, when it came to checking the unit invoice, it was found that some of the invoices were unclear in seal, which brought great difficulties to the collection of evidence. Invoice is the legal vouchers of monetary revenue and expenditure, accounting personnel accounting basis. The Interim Measures for the Management of Invoices Issued by the Ministry of Finance in 1986 promulgated the explicit stipulations on the filling, obtaining, printing, using and keeping of invoices. However, in actual work, quite a few units have not carried out their duties seriously and strictly. The author suggests that where the seal is unclear, illegible invoices should be considered as invalid invoices inadmissible, re-opened by the operator