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五联发票各联用途?
释义
律师分析:
第一联:存根联,最后到税务机关,作为存根留存备查;
第二联:发票联,交对方。
第三联:记账联,收款方作为收入凭证,存入会计凭证中;
第四联:提货联,付款方,作为提货凭证,留为出库凭证;
第五联:统计联,作用于第三联大同小异,用于销售统计。
【法律依据】:
《中华人民共和国发票管理办法》 第五条 发票的种类、联次、内容以及使用范围由国务院税务主管部门规定。
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更新时间:2026/4/28 14:28:35