The specific process of batch importing invoices from Golden Tax Tray is as follows: First, open Golden Tax Tray, select invoice option in the status bar of Golden Tax Tray, then find Import Invoice in the drop-down menu of invoice option, enter invoice serial number, and click Import Invoice.
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.
legal ground
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services. Article 4 State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is responsible for the national invoice management. The State Taxation Bureau of People's Republic of China (PRC) Province, autonomous regions and municipalities directly under the Central Government and the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government (hereinafter referred to as the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government) shall, according to their respective functions and duties, do a good job in invoice management within their respective administrative areas.
Finance, auditing, industry and commerce administration, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management. Article 7 Invoices shall be printed by enterprises designated by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government; Special VAT invoices are uniformly printed by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). It is forbidden to print, forge or alter invoices without permission. Article 16 Units and individuals applying for invoice purchase shall apply for ticket purchase, provide the identity certificate of the agent, tax registration certificate or other relevant certificates, and the impression of the financial seal or special seal for invoices, and issue an invoice purchase book after being audited by the competent tax authorities.
Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book. Article 18 Units or individuals temporarily engaged in business activities outside the administrative area of this province, autonomous region or municipality directly under the Central Government shall, on the strength of the certificate from the local tax authorities, apply to the tax authorities at the place of business for receiving and purchasing invoices at the place of business.
Measures for temporarily engaging in business activities across cities and counties within provinces, autonomous regions and municipalities directly under the Central Government to receive and purchase invoices shall be formulated by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.