Invoices are 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. They are the original basis for accounting and the important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

Simply put, the invoice is the original proof of the cost, expense or income incurred. 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.

Basic invoice association:

Generally, the basic copies of special VAT invoices are in triplicate, and the specified purposes of each copy are as follows:

The first copy is the bookkeeping copy, which is the main voucher for the seller to calculate the sales volume and output tax, that is, the seller's bookkeeping voucher.

The second copy is the tax deduction copy, which is the proof of the buyer's calculation of the input tax. After the buyer obtains this copy, it will be numbered according to the provisions of the tax authorities and in chronological order, bound into a book and sent to the tax authorities for future reference.

The third copy is the invoice copy, and the receiving party, as the original voucher for payment or collection, belongs to the commercial voucher, that is, the buyer's accounting voucher.

Generally, there are two basic copies of VAT ordinary invoices, namely, bookkeeping copy and invoice copy, which is less than the deduction copy of VAT special invoices.