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　　三九養(yǎng)生堂記者 鄧肯·蓋伊 報(bào)道

精彩|　　其??(qi)次??(ci)??，從??(cong)相??(xiang)關(guān)??(guan)法??(fa)律??(lv)規(guī)??(gui)定??(ding)上?(shang)看?(kan)??，我??(wo)國??(guo)允??(yun)許??(xu)存??(cun)在??(zai)收??(shou)到?(dao)貨??(huo)款??(kuan)前??(qian)“先??(xian)開??(kai)具??(ju)發(fā)??(fa)票??(piao)”的??(de)情??(qing)形??(xing)??。??現(xiàn)??(xian)階??(jie)段??(duan)??，許?(xu)多??(duo)購??(gou)買??(mai)方??(fang)為??(wei)了??(le)減??(jian)少??(shao)納??(na)稅??(shui)額??(e)??，往??(wang)往??(wang)在??(zai)未??(wei)付?(fu)款??(kuan)的??(de)情??(qing)況??(kuang)下??(xia)向?(xiang)銷?(xiao)售??(shou)方??(fang)索??(suo)要??(yao)發(fā)??(fa)票??(piao)??，而??(er)許??(xu)多?(duo)銷??(xiao)售??(shou)方??(fang)也??(ye)會(huì)??(hui)遷??(qian)就??(jiu)對??(dui)方??(fang)在??(zai)未??(wei)收??(shou)到??(dao)貨??(huo)款??(kuan)時(shí)??(shi)就??(jiu)開??(kai)具??(ju)全??(quan)額?(e)專??(zhuan)用?(yong)增??(zeng)值??(zhi)稅??(shui)發(fā)??(fa)票??(piao)??。在??(zai)此?(ci)種??(zhong)情??(qing)形??(xing)下??(xia)??，購??(gou)買??(mai)方??(fang)僅??(jin)憑??(ping)手??(shou)中??(zhong)的??(de)發(fā)??(fa)票?(piao)不??(bu)能??(neng)證??(zheng)明??(ming)其??(qi)已??(yi)支?(zhi)付??(fu)了??(le)相??(xiang)應(yīng)??(ying)的??(de)款??(kuan)項(xiàng)??(xiang)???！　∑??(qi)次??(ci)??，從??(cong)相??(xiang)關(guān)??(guan)法??(fa)律??(lv)規(guī)??(gui)定??(ding)上??(shang)看??(kan)??，我??(wo)國??(guo)允??(yun)許??(xu)存??(cun)在??(zai)收??(shou)到?(dao)貨??(huo)款??(kuan)前??(qian)“先??(xian)開??(kai)具??(ju)發(fā)??(fa)票??(piao)”的?(de)情??(qing)形??(xing)??。??現(xiàn)??(xian)階??(jie)段??(duan)??，許??(xu)多??(duo)購??(gou)買?(mai)方??(fang)為??(wei)了??(le)減??(jian)少??(shao)納??(na)稅??(shui)額??(e)??，往??(wang)往??(wang)在??(zai)未??(wei)付?(fu)款??(kuan)的??(de)情??(qing)況??(kuang)下??(xia)向?(xiang)銷??(xiao)售??(shou)方??(fang)索??(suo)要??(yao)發(fā)??(fa)票??(piao)??，而??(er)許??(xu)多??(duo)銷??(xiao)售??(shou)方??(fang)也??(ye)會(huì)??(hui)遷??(qian)就??(jiu)對??(dui)方??(fang)在??(zai)未??(wei)收?(shou)到??(dao)貨??(huo)款??(kuan)時(shí)??(shi)就??(jiu)開??(kai)具??(ju)全??(quan)額??(e)專?(zhuan)用??(yong)增??(zeng)值??(zhi)稅??(shui)發(fā)??(fa)票??(piao)??。在?(zai)此??(ci)種??(zhong)情??(qing)形??(xing)下??(xia)??，購??(gou)買??(mai)方??(fang)僅??(jin)憑??(ping)手??(shou)中?(zhong)的??(de)發(fā)??(fa)票??(piao)不?(bu)能??(neng)證??(zheng)明??(ming)其??(qi)已??(yi)支??(zhi)付??(fu)了??(le)相??(xiang)應(yīng)??(ying)的??(de)款??(kuan)項(xiàng)??(xiang)??。

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