Legal subjectivity:

Receipt is the original voucher used by enterprises and institutions in economic activities, mainly referring to the receipt and payment voucher printed by the financial department and stamped with the financial bill producer seal, which is used for administrative income, that is, non-taxable business. Receipts without official seals have no legal effect, which is not conducive to safeguarding their legitimate rights and interests in case of disputes. However, the receipt without official seal has little effect, because the receipt without official seal is not recognized in law, so the receipt must be stamped with official seal or the signature of the party concerned. Therefore, if the receipt is issued by a company or unit, it usually has no legal effect if it is not stamped with the official seal, but if the receipt is signed by the legal representative of the company, it is regarded as having the same effect as the official seal. Article 8 of the Civil Code stipulates that civil subjects shall not violate the law or public order and good customs when engaging in civil activities. Legal objectivity:

Article 21 of the Negotiable Instruments Law, the drawer of a bill of exchange must have a real entrusted payment relationship with the drawee and have a reliable source of funds to pay the amount of the bill. No bill of exchange without consideration shall be issued to defraud the bank or other parties to the bill. Article 114 of the Negotiable Instruments Law, any staff member of a financial institution who neglects his duty in the negotiable instruments business and accepts, pays or guarantees negotiable instruments that violate the provisions of this Law shall be punished; If heavy losses are caused and a crime is constituted, criminal responsibility shall be investigated according to law. If the staff of a financial institution causes losses to the parties due to the acts mentioned in the preceding paragraph, the financial institution and the persons directly responsible shall be liable for compensation according to law.