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发票是指在购销商品、提供或者接受服务以及从事其他经营活动中开具、收取的收付款凭证,在各单位业务往来中发票会被频繁使用。前几年,部分单位普遍存在着白条、收款收据及三联单等非正规发票列支费用支出问题,通过财政、税务及审计部门进行监督检查,上述问题得到了很大程度的纠正。但在近期的审计中,我们却发现正规发票使用中存在的某些问题,让正规发票显得不“正规”:
Invoice refers to the purchase and sale of goods, providing or receiving services and engage in other business activities issued by the receipt and payment vouchers, invoices in the business units will be frequently used. In previous years, the problems of white bars, receipts for receipt of receipts, and unofficial invoices of triple unities were all in common in some units. These problems were rectified to a large extent through supervision and inspection by the finance, taxation and auditing departments. However, in the recent audits, we found some problems in the use of regular invoices, so that the formal invoice does not appear “regular”: