发票能证明已经付款了吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	发票能证明已经付款了吗
释义	律师分析: 不能。增值税发票开过不能证明已付款。增值税发票的开具不需要以支付货款为前提,允许“先票后款”,开具增值税专用发票的依据主要是商事主体之间的真实交易,而不是真实交易中的收付款环节。【法律依据】: 《中华人民共和国发票管理办法》第四十四条第二款国务院税务主管部门可以根据增值税专用发票管理的特殊需要，制定增值税专用发票的具体管理办法。
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