First, invoices are the original vouchers of accounting subjects: invoices have the characteristics of legality, authenticity and unity, and various characteristics also establish the important position of invoices in business processes;
2. Invoice is the carrier of recording economic projects: each invoice represents a transaction of economic projects and records the important information of the transactions between the two parties;
3. Invoices are the basis for tax collection by tax authorities: the tax authorities account for the economic activities of enterprises and individuals according to the invoices issued and tax them according to law;
Four. Invoice is a means for the state to implement market supervision, which maintains the stable operation of social economy on the premise of ensuring property safety. 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 it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
5. 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 also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices.
6. Simply put, an invoice is the original proof of cost, expense or income. 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.
Seven, an overview of the types of competent authorities, the basic content of vouchers, the provisions on applying for, printing and keeping invoices during the Republic of China, Hong Kong invoices and VAT electronic invoices.
Eight, invoices have extremely important significance and role in China's social and economic activities.
1. Invoice is legal, authentic, unified and timely, and it is one of the most basic original accounting vouchers;
2. Invoice is the carrier of recording economic activities and an important tool of financial management;
3 invoices are 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.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 10 Invoices shall be overprinted with a unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.
Invoices should be changed irregularly. Article 14 Invoices used by units and individuals in provinces, autonomous regions and municipalities directly under the Central Government shall be uniformly printed by provinces, autonomous regions and municipalities directly under the Central Government, except for special invoices for value-added tax; If it is really necessary to print in other provinces, autonomous regions and municipalities directly under the central government, the tax authorities of the provinces, autonomous regions and municipalities directly under the central government shall negotiate with the tax authorities of the provinces, autonomous regions and municipalities directly under the central government, and the enterprises determined by the tax authorities of the provinces, autonomous regions and municipalities directly under the central government shall print.
It is forbidden to print invoices abroad. Article 16 Units and individuals that need to use invoices temporarily may directly apply to the tax authorities at the place of business for the issuance of invoices on the basis of written certificates of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices. According to the needs of invoice management, the tax authorities may entrust other units to issue invoices in accordance with the provisions of the competent tax authorities in the State Council.
Illegal invoicing is prohibited.