1. Gift invoice is the invoice issued when selling gifts;

2. Used to prove the occurrence and value of sales behavior;

3. The invoice will clearly show the name, quantity, unit price and total price;

4. It plays an important role in accurately recording enterprise accounting accounts and tax returns.

Classification of invoices:

1. According to the purpose and function of invoices, invoices can be divided into special VAT invoices, ordinary VAT invoices, electronic invoices, special VAT invoices for goods transportation, and unified invoices for used car sales.

2. Special VAT invoices are mainly used to sell goods, provide processing and repair services, sales services, intangible assets, real estate, etc. And play an important role in the taxpayer's deduction of input tax;

3. Ordinary VAT invoices are applicable to small-scale taxpayers and transactions with small sales, and cannot be used to offset input tax;

4. Electronic invoices refer to invoices issued and transmitted electronically, which have the same legal effect as traditional paper invoices and are convenient for enterprises and individuals to use;

5. The special VAT invoice for goods transportation is dedicated to the goods transportation business, which is issued by the transportation enterprise to prove the provision of transportation services and the collection of transportation fees;

6. The unified invoice for second-hand car sales is used in the second-hand car trading market and issued by the second-hand car trading market operator or the second-hand car sales enterprise to prove that the second-hand car sales have occurred.

To sum up, the gift invoice is a kind of sales invoice issued when selling gifts. It is not only used to prove the occurrence of sales behavior and the transaction amount, but also to list the commodity name, quantity, unit price and total price in detail on the invoice, which plays a vital role in the accounting records and tax returns of enterprises.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 61

If the withholding agent fails to set up and keep the account books of withholding and collecting taxes or keep the accounting vouchers and relevant materials of withholding and collecting taxes in accordance with the provisions, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan. If the circumstances are serious, a fine of 2,000 yuan to 5,000 yuan shall be imposed.