2005年1月8日,广丰公司到文昌公司购买了价值46000元货物,广丰公司付清货款后,文昌公司开具了《增值税专用发票》,并将第二联,即购货方作付款的记账凭证交给了广丰公司。忽有一日,文昌公司又向广丰公司索要货款,并认为广丰公司虽然持有发票,但并没有付钱。双方因而成讼。法院裁定广丰公司必须支付欠款。原来,发票不能作为偿还债务的证据:不具有履行债务的证明效力。依据《增值税专用发票使用规定》,发票分为增值税专用发票和普通发票两类。两类发票均是 January 8, 2005, Guangfeng company to Wenchang bought 46,000 yuan worth of goods, Kwong Fung company to pay the purchase price, Wenchang company issued a “special VAT invoice,” and the second joint, that is, the buyer Payment voucher to Guangfeng company. Suddenly, Wenchang Company once again requested payment from Guangfeng Company and believed that although Guangfeng Company held the invoice, it did not pay. Thus both parties into proceedings. The court ruled that Guangfeng Company must pay the debts. It turned out that invoices can not be used as proof of debt repayment: do not have to prove the effectiveness of debt. According to the “VAT invoices for use,” invoices into VAT invoices and general invoices into two categories. Both types of invoices are