1. Supervise merchants to pay taxes: invoices are an important basis for financial and tax inspection by finance, taxation, auditing and other departments.

2. Reimbursement: The invoice is the proof of reimbursement and bookkeeping of the company. No matter what goods you buy, you should ask the merchant for the purchase invoice as the proof of reimbursement and bookkeeping.

3. Some invoices belong to prize-winning invoices and can be scratched.

4. Protection of self-legitimate rights and interests: Invoice is the basis to prove the existence of consumption facts, and it is also an important basis for consumers to ask the seller for replacement, return and repair of goods.

5. Invoice is the only evidence to prove the value of purchased goods: under the condition of market economy, the price of a commodity is changing at any time, and only the price written on the invoice is the most real price.

Ordinary invoices have the following uses for enterprises:

When an enterprise receives an ordinary invoice, it can be included in the cost and expense account, thus reducing the profit of the enterprise and paying less enterprise income tax.

1, ordinary invoice is an original proof to record the company's production and business activities. As the economic items specified in the invoice are relatively complete, both the seal of the filling unit and the signature of the agent, as well as the producer, the word track number, the invoice code, etc., have legal proof effect.

2. Ordinary invoices are an important means to strengthen the company's financial accounting management and protect the national property security. Invoice is the original voucher of accounting, and correctly filling in invoice is the basis of correct accounting.

3. Ordinary invoices are an important basis for tax inspection. Once the invoice is issued, the name, quantity and amount of the taxable object are stated on the face of the invoice, which provides an original and reliable basis for the tax base, and also provides necessary information for the company to calculate taxable income and taxable property.

To sum up, units and individuals that need to use invoices temporarily can directly apply to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling goods, 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 should collect 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.

Legal basis:

Article 16 of the Measures for the Administration of Invoices of the People's Republic of China

Units and individuals who need to use invoices temporarily may directly apply to the tax authorities in the place of business for invoicing on the basis of written proof of buying and selling goods, providing or receiving services and engaging in other business activities and identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities should collect 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.