Whether the buying and selling business is established or not, and whether the economic business occurs, depends first on whether there are buyers and sellers, or whether there are buyers and sellers. Then through negotiation, the buyer agrees to buy, receive and pay the price.
The seller agrees to sell, pay for the goods and collect the price, that is, the trading activity is established. The economic responsibility certificate that can clearly define the buyer and the seller is the invoice.
2. Invoice is the original voucher for bookkeeping.
From the accounting point of view, invoice is the original voucher for recording business activities, the legal voucher for financial revenue and expenditure, and the original voucher for accounting personnel to keep accounts, calculate accounts and calculate tax payable.
3. Invoice is a kind of legal liability certificate.
Invoice is not only an economic responsibility certificate and accounting certificate, but also a legal responsibility certificate. Within the scope of production and operation permitted by the state, any unit or individual needs to issue invoices for buying and selling goods and providing services.
You can trade through invoices without issuing invoices, or use invoices to do "hands and feet" and engage in illegal business, and you will be investigated for economic responsibility and legal responsibility depending on the seriousness of the case. Therefore, the invoice is also a proof of legal responsibility.
Extended data
The invoicing rules for invoices are as follows:
One is the issuance of ordinary invoices.
1. When collecting money for selling goods, providing services and engaging in other business activities, an invoice shall be issued to the payer. Under special circumstances, the payer will issue an invoice to the payee.
2. Invoices shall be truthfully issued at one time in accordance with the prescribed time limit, sequence, column by column and by stages, and stamped with the special seal for unit invoices.
3. The use of computer to issue invoices must be approved by the national tax authorities, and the use of off-site invoices under the unified supervision of the national tax authorities, and the stubs issued shall be bound into volumes according to the sequence number.
4. Invoices are limited to the use of units and individuals purchased in cities and counties. If they cross cities and counties, business place invoices shall be used.
5. When the contents of the tax registration of billing units and individuals change, the procedures for changing invoices and invoice purchase books shall be handled accordingly; Before canceling the tax registration, the invoice receiving and purchasing book and invoice shall be handed in.
6. All units and individuals engaged in production and business operations shall ask the payee for an invoice when purchasing goods, receiving services and paying for other business activities, and may not ask for a change of name and amount.
7. Non-conforming invoices shall not be used as reimbursement vouchers, and any unit or individual has the right to refuse them.
8. Invoices shall be used within the validity period, and become invalid after expiration.
Two. Special vat invoice
Taxpayers shall not issue special VAT invoices in the following acts:
1. Selling goods or taxable services to consumers.
2. Tax exemption shall apply to the sale of goods or taxable services.
3. Small-scale taxpayers sell goods or taxable services.
4. Selling goods declared for export; Selling taxable services abroad.
5. Use the goods for non-taxable items; Use the goods for collective welfare and personal welfare.
6. Give the goods to others for free.
7. Providing non-taxable services, transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices may not be issued.
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