Legal analysis
According to the relevant laws and regulations in China, the basic contents of invoices include: invoice name, invoice code and number, number and purpose, customer name, bank and account number, commodity name or business item, unit of measurement, quantity, unit price, amount in words and figures, drawer, date of invoicing, name (seal) of billing unit (individual), etc. As can be seen from the above provisions, there is no specific requirement for the auditor to fill in, so it is recommended to fill in. Failure to fill in will not affect the use of invoices. The drawer, the drawer and the payee shall be truthfully filled in, and may be the same person.
Personal recommendation
Every taxpayer must have a steelyard in his heart, and he can't do things only by legal constraints. Accountants can still have high standards in areas not stipulated by law. In practice, some drawees refuse to accept invoices because they are from the same drawer and approver. I hope that all accountants will improve their work level and issue invoices seriously, so as not to let such problems happen.
Extended data
Invoice issuance refers to the situation of issuing invoices according to laws and regulations. Based on the need to prove the transfer of ownership of goods and funds, accounting and tax management, when confirming business income, the payee should issue an invoice to the payer, and under special circumstances, the payee should issue an invoice to the payer. At the same time, the scope of invoicing is consistent with the scope of invoice use. Therefore, the payer shall not issue invoices when non-operating business occurs, and shall not issue invoices when settling business transactions between departments within the unit, and may use internal settlement vouchers.