1, general receipts can be used for transactions.
2. Receipts are divided into internal receipts and external receipts.
The receipt printed by the enterprise itself or purchased in the account table store for the needs of internal cost accounting is the internal receipt. The internal receipt of an enterprise can be used in the internal cost accounting process and recorded as such, but it can't be used externally, otherwise it can't be recorded, and its function is equivalent to "white note". Therefore, some local laws and regulations stipulate that these internal receipts should be marked with the words "for internal use only and invalid for external use" under the header of the receipt.
External receipts can be divided into three types according to different producer units: financial department producer, military producer and tax department producer.
The receipts supervised by the financial department are generally receipts for administrative fees for non-production and operation, which are often formulated in conjunction with the local price department and are legal and can be recorded, such as the court's legal fee receipts. Sometimes the same kind of units will have different receipts because of different systems. For example, public medical institutions issue receipts supervised by the financial department because of their non-profit nature, while private for-profit medical institutions must issue invoices supervised by the tax department.
The receipt produced by the army producer is a receipt issued by the army when there is non-production and business transactions with the army. The money under this receipt does not involve tax and can be accounted for according to law.
The receipts produced by the tax authorities are not available in all places, but only in some places where relevant regulations have been issued, such as Shanghai, Zhejiang and Shanxi. Generally, the receipts supervised by the tax authorities also include the internal receipts of enterprises. The internal receipts and payments of enterprises and the non-operating business transactions between enterprises can be used. The receipts supervised by these tax authorities can be used in the receipt and payment of non-production and operation funds according to law, and can also be recorded.
Legal basis: Measures of the People's Republic of China on the Administration of Invoices
Twenty-second invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
Nineteenth units and individuals that sell goods, provide services and engage in other business activities receive money from foreign business operations, and the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Twentieth all units and individuals engaged in production and business activities in the purchase of goods, services and other business activities to pay, should obtain invoices from the payee. When obtaining an invoice, it is not allowed to change the name and amount.