合法有效凭证
合法有效凭证-
该制度规定房屋租赁实行登记备案制，房屋主管部门颁发的房屋租赁证是租赁行为合法有效的凭证。
The system goes house tenancy register records and House Tenancy Certificate are legal and valid for tenants ' renting .
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从事生产，经营的纳税人，扣缴义务人按照国务院财政，税务主管部门的规定设置帐簿，根据合法，有效凭证记帐，进行核算。
Taxpayers engaged in production or business operations or withholding agents shall establish accounting books in accordance with the rulings formulated by the authorized fiscal or tax department under the state council , keep records based on legitimate and valid vouchers and conduct accounting .