Legal analysis: Types of receipt seal: When issuing a receipt, you can stamp the financial seal and the official seal, but not the contract seal. Receipt is a kind of financial settlement bill, so there is no doubt that it is stamped with financial seal. In practical work, the official seal can be used instead of the special seal for contract, but the receipt is not a contract, so the special seal for contract cannot be stamped on the receipt.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.