Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must include the payment from the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. China's accounting system stipulates that valid invoices for purchasing products or services are called tax invoices. The vouchers of government departments' fees and levies have different names in different periods and different fees and levies, but most of them are collectively referred to as administrative fees and receipts. For internal audit and verification, each invoice must have a unique journal number to prevent the invoice from repeating or skipping.

Simply put, the invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.

Meaning function

Invoice plays an extremely important role in social and economic activities in China.

1. Invoice has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3. Invoice is an important basis for tax authorities to control tax sources and collect taxes;

Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.

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At present, the authorities that have the right to collect taxes and fees are the departments of finance, national tax, local tax, customs and related industries, and the competent departments of finance and related industries all use special administrative receipts. National tax and local tax are under the unified management of State Taxation Administration of The People's Republic of China, and the customs is under the vertical management of the General Administration of Customs. National and local taxes are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises and individual residents engaged in industrial and commercial operations. Most of the taxes in China belong to industrial and commercial taxes. Customs is responsible for the collection of tariffs, including import and export tariffs and ship tariffs.

There are many kinds of invoices, mainly classified according to the characteristics of the industry and the taxpayer's production and operation projects, and each invoice has a specific scope of use.

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