A Study On The Special Invoice For Value - Added Tax In The Practice Of Civil And Commercial Litigation

Based on the definition and characteristics of the study on VAT invoices to explore a variety of situations and deal with the rules of civil and commercial litigation practice appeared to issue VAT invoices to the claims of the new cases. Judicial interpretation of the provisions of the contract of sale with the latest involving VAT invoices probative force as a guide, combined with a high degree of probability of a civil action against the probative force of the principle of VAT invoices were demonstrated on VAT invoices as evidence in trading contracts, contract disputes the probative force of the various contracts were summarized, including the establishment of proof of validity of the contract on the delivery of the subject matter as well as proof of payment of the price of the effectiveness of different views and so on. Finally, after the contract for the sale of judicial interpretation issued VAT invoices to prove the proper use of force in civil and commercial litigation practice recommendations put forward, and the non-treatment of civil and commercial litigation issues that may arise in the scope of the specific case proceedings have been classified and put forward relevant treatment advice, to practice on civil and commercial judicial provide reference later.