A Comparative Study on the Connotation and Function of Invoice at Home and Abroad and Its Enlightenment
This paper analyzes the historical evolution of invoice function,and discusses the conceptual distinction and application types of invoices in foreign countries.On the basis of comparing the basic types and attributes of invoices at home and abroad,it is pointed out that foreign invoices are mainly used as commercial vouchers and receipt and payment vouchers,while domestic invoices emphasize their attributes as tax administration vouchers while assuming the role of commercial vouchers.Finally,this paper puts forward some suggestions to realize the effective docking of e-invoices at home and abroad,including mutual understanding of text expression,mutual operation of invoice documents,mutual integration of practice and application,and mutual convergence of functional connotations.
InvoiceTax collection and administrationCommercial voucherReceipt and payment vouchersFunctional equivalence
万方数据
维普
