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.
关键词
发票/税收征管/商事凭证/收付款凭据/功能对等
Key words
Invoice/Tax collection and administration/Commercial voucher/Receipt and payment vouchers/Functional equivalence
维普
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