税收票证,是为组织收入工作服务的。认真地做好这项工作,是各级税务机关一项经常的主要工作内容。为了帮助基层税务工作同志熟悉这方面的业务,我们打算在这个讲座里谈谈税收票证的填用和管理。一、税收票证的作用税收票证(以下简称票证)是纳税人依照国家税法规定,向税务机关交纳工商各税税款以后取得的合法凭证。它是检验纳税人 Tax receipts are for organizing income work. Seriously doing a good job of this work is a regular and major task for the tax authorities at all levels. In order to help grassroots tax practitioners familiar with this business, we intend to talk about the filling and management of tax receipts in this talk. First, the role of tax receipts Tax receipts (hereinafter referred to as the ticket) is the taxpayer in accordance with the provisions of the State Tax Law, to the tax authorities to pay taxes and duties after the business legal documents obtained. It is to test taxpayers