税收票证是一种特殊的凭证。一方面,它是国家依据税法向纳税人收取税款的凭证,是纳税人履行纳税义务的凭证。另一方面,税票填发后,又是税务部门内部会计、统计的重要的原始凭证。因此,税票无论对内对外都是十分重要的。税票不同于任何商事或银行凭证。这些凭证,主要是买卖、往来、权债等经济关系;而税票不仅是经济关系,而且是代表国家法律的,它是十分严肃的。可是,现在有些税票填得很不象样。有的 Tax receipts are a special type of document. On the one hand, it is a voucher for the state to collect tax from taxpayers according to the tax law and is a voucher for taxpayers to fulfill their tax payment obligations. On the other hand, after the issuance of tax receipts, it is also an important original document of accounting and statistics within the tax department. Therefore, the tax bill both inside and outside are very important. Taxes differ from any commercial or bank voucher. These vouchers are mainly trading relationships, transactions, debt and other economic relations; and tax stamps not only economic relations, but also on behalf of national law, it is very serious. However, some tax receipts now fill very different. some