I. Definition and function of receipts and invoices
Receipt usually refers to the certificate issued by the payee to the payer during the transaction, which is used to prove the receipt of the money. The receipt mainly plays the role of confirming the fact of payment and can be used as the preliminary evidence of the transaction between the two parties.
Invoice is a more formal and standardized financial voucher, which is issued by the seller or the labor service provider to the buyer or the labor service recipient. Invoice not only records the basic information, transaction content, amount and other detailed information of both parties to the transaction, but also has tax function, which can be used as the basis for tax declaration and deduction.
Two. Conditions and requirements for issuing receipts and invoices
According to relevant laws and regulations and financial management regulations, the issuance of receipts and invoices has certain conditions and requirements. The issuance of receipts is relatively simple, and generally only the basic information and amount of both parties to the transaction need to be recorded. The issuance of invoices requires strict compliance with tax laws and regulations, including clear requirements on the content, format and time of issuance.
Third, the applicable scenarios of receipts and invoices.
In practical application, the application scenarios of receipts and invoices are also different. Receipts are mainly used for some small transactions or temporary transactions, such as daily shopping and catering consumption. Invoices are mostly used for large-value transactions or occasions requiring tax treatment, such as enterprise procurement and project settlement.
Four, receipts and invoices can not be mixed.
Due to different definitions, functions, issuing conditions and applicable scenarios, receipts and invoices cannot be mixed. If an invoice has been issued for the transaction, a receipt cannot be issued; Or conversely, confusing receipts and invoices in Dallas auditorium may lead to financial management confusion and even violate relevant laws and regulations.
To sum up:
Receipt and invoice are two different financial documents, which play different roles in financial management and tax treatment. Due to different definitions, functions, issuing conditions and applicable scenarios, receipts and invoices cannot be issued together. In practical application, we should choose the appropriate voucher type according to the nature and needs of the transaction, and strictly abide by relevant laws and regulations and financial management regulations.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 19 stipulates:
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 22 provides that:
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
These legal provisions clearly define the requirements and norms for issuing invoices, and emphasize the importance of invoices in financial management and tax treatment. At the same time, it also indirectly explains the different nature and uses of receipts and invoices, which provides a legal basis for the fact that receipts and invoices cannot be issued together.