| Invoices have different functions in our daily lives and legal relationships.Also,the nature of invoice obligations differs from public law and private law.In the public area,the fulfillment of invoice obligations is necessary since invoice is the basic elements of tax calculation and control,which mainly influences the managements processes of personal income tax,corporate income tax,and especially,VAT.In the case of criminal law,there is a series of items involve invoices,which complete the system of criminal management.One has to take criminal responsibility as long as he/she violate these items so badly,thus,the invoice obligations may also be a part of criminal law.The invoice can be a powerful documentary evidence,due to its national identical control,which makes it useful to induce meaningless arguments.The invoice obligations are compulsory,parties shall not be exempted from it.When it comes to the choice of context,the invoice contains both the nature of public and private.In the private laws,invoice obligation is one of the important prerequisites for corporate to achieve its accounting goals.In the contract law,invoice obligations in different types of contracts have different status.The invoice obligation is a kind of obligation for payment.Understanding the invoice obligation helps us to solve some contractual disputes.The violations of invoice obligation mainly involves non-invoicing or non-payment and invoicing obeys the transactions.Invoice can be a sort of evidence,the price on it can somehow be seen as the final cost,and in some case be a proof of the fulfillment of the contract.When the invoice makes the final purpose of the contract can not be reached,even if the invoice obligation is a payment from the obligation,the contract party can still use it as a defense to exercise the right of defense.However,if the invoice obligation does not have much effect on the purpose of the contract,then the parties to the contract shall not exercise the right of defense.If the party in the contract is not issued and the invoice is paid to the other party for the loss,then the party with the obligation of the invoice shall bear the corresponding liability. |