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现金收领证制度是韩国首创的税务制度之一。该制度2003年12月30日发布,于2005年1月1日起在韩国境内正式实行。所谓收领证就是我国国内所说的收据,而现金收领证则相当于我们国内所说的发票。因为韩国的税务制度在发票的管理和设计方面,有很多新颖的地方,值得我们借鉴和学习。
The cash collection and collection system is one of the first tax systems in Korea. The system was released on December 30, 2003 and was officially implemented in Korea on January 1, 2005. The so-called collection and delivery of permits is the receipt of our country, while the cash receipt and delivery is equivalent to our domestic invoices. Because Korea’s taxation system has many new points of view in invoice management and design, it is worth learning from.