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发票是财务收入的法定凭证,是会计核算的原始凭证,是税务稽查的重要依据。 我们根据建筑行业面广、人多、分散的特点,吸取其它地区税收、财务大检查中发现的偷税、漏税和贪污盗窃的案件中十有八九涉及发票管理问题的教训,在财务工作中比较注意地抓了发票管理这个问题,从七个方面建全了发票的印购、保管、领用、审核、复核、缴销等方面制度,有效地保证了国家税收及管理费等款项的收缴。
Invoice is the legal voucher of financial income, is the original voucher of accounting, tax inspection is an important basis. According to the characteristics of a wide range of industries, many people and scattered, we learn from the tax administration, tax evasion and corruption and theft cases found in other areas of tax revenue, financial fraud, Attention paid to the issue of invoice management, from seven aspects of the complete invoice printing, custody, requisition, review, review, cancellation and other aspects of the system, effectively guarantee the collection of national taxes and management fees and other payments.