销售款凭据是指什么？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	销售款凭据是指什么？
释义	律师分析：取得索取销售款项凭据的当天，是指书面合同确定的付款日期；未签订书面合同或者书面合同未确定付款日期的，为应税服务完成的当天。销售款项凭据指双方签订的书面合同。【法律依据】：《国家税务总局关于加强增值税征收管理若干问题的通知》第一条购进货物或应税劳务支付货款、劳务费用的对象。纳税人购进货物或应税劳务，支付运输费用，所支付款项的单位，必须与开具抵扣凭证的销货单位、提供劳务的单位一致，才能申报抵扣进项税额，否则不予抵扣。
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