浙江宁波读者杨迎春来信问：税务部门或者其它单位可否将已入账的凭证索要回去？收据和发票有什么区别？在税收管理中发票与收据是否都要计税？ 答：根据会计档案管理的有关规定，已入账的凭证不得抽出。因此，任何部门和单位不得将已入账的原始凭证索回。但这里需要分清两个 Yang Yingchun, a reporter from Ningbo, Zhejiang Province, wrote a letter asking: Can the taxation department or other units claim the recorded voucher back? What is the difference between receipt and invoice? In the tax management of invoices and receipts have to tax? A: According to the relevant provisions of the accounting records management, has been recorded in the certificate shall not be drawn. Therefore, no departments or units may claim the original documents that have been booked. But here need to distinguish two