0-rate invoices can be issued under the following circumstances: the products for which the invoices are issued are tax-free or zero-rate. The functions and meanings of invoices are as follows:

1. Invoices have the characteristics of legality, authenticity, unity, timeliness and other characteristics, and are one of the most basic original accounting documents;

2 , Invoices are a carrier for recording the content of economic activities and an important tool for financial management;

3. Invoices are an important basis for tax authorities to control tax sources and collect taxes;

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

Invoices refer to the business vouchers issued and collected by all units and individuals when purchasing and selling goods, providing or receiving services, and engaging in other business activities. They are the original basis for accounting and are also used by auditing and tax authorities. An important basis for law enforcement inspections. Receipts are proof of receipt and payment. Invoices can only prove that the business has occurred, but cannot prove whether the money has been received or paid.

Invoice refers to a text issued by the seller to the buyer in economic activities. The content includes the name, quality and agreed price of the product or service provided to the buyer. In addition to the advance payment, the invoice must have the following elements: payment from the buyer to the seller according to the agreed conditions. It must contain the date and quantity, and is an important document for accounting.

China’s accounting system stipulates that valid invoices for purchasing products or services are called tax invoices. The vouchers for government department charges and levies have different names in different periods and different charge and levy items, but they are often collectively referred to as administrative fee collection receipts. For internal auditing and auditing purposes, each invoice must have a unique journal number to prevent duplication or number skipping of invoices.

Simply put, an invoice is the original document of costs, expenses or revenue incurred. For the company, the invoice is mainly the basis for the company's accounting and is also a proof of tax payment; for the employee, the invoice is mainly used for reimbursement.

Legal Basis

"Invoice Management Measures of the People's Republic of China"

Article 22 Invoices shall be issued in accordance with the prescribed time limit, sequence, and Column, all copies must be issued truthfully at one time and stamped with a special invoice seal. No unit or individual may engage in the following acts of false invoicing:

(1) Issue invoices for others or for oneself that are inconsistent with actual business operations;

(2) Allow others to issue invoices for others. Issuing invoices that are inconsistent with the actual business operations;

(3) Introducing others to issue invoices that are inconsistent with the actual business operations.