: Invoice refers to all units and individuals in the purchase and sale of goods, provide or receive services and engage in other business activities, issued and collected business vouchers, is the original basis for accounting, but also auditing authorities, tax authorities, an important basis for law enforcement checks. Receipts are only receipt and payment vouchers, invoices can only prove that the business occurred, can not prove whether the money received and paid.
Invoice refers to economic activities, issued by the seller to the buyer of the text, including the name of the product or service to the buyer, quality, agreed price. In addition to the advance payment, the invoice must have the elements of payment by the purchaser to the seller according to the agreed conditions, must contain the date and quantity, and is an important document for accounting accounts. The Chinese accounting system stipulates that a valid invoice for the purchase of a product or service is called a tax invoice. The vouchers for government departmental charges and levies are called differently for different periods and different charges and levies, but they are mostly referred to as administrative and utility charge receipts. For internal auditing and accounting purposes, each invoice must have a unique running number to prevent duplication or skipping of invoices.
Simply put, an invoice is the original documentation of costs, expenses or revenues incurred. For a company, an invoice is mainly the basis for the company's accounts, but also the expense voucher for paying taxes; while for employees, an invoice is mainly used for reimbursement.
Invoices in China's social and economic activities have an extremely important significance and role.
1. The invoice has the characteristics of legality, authenticity, uniformity, timeliness, etc., and is one of the most basic accounting documents;
2. The invoice is the carrier for recording the content of the economic activities, and it is an important tool for financial management;
3. The invoice is an important basis for tax authorities to control the source of taxes and collect the taxes;
4. The invoice is the national supervision of economic activities, maintenance of economic order, and protection of the state. activities, maintain economic order, and protect the security of state property is an important means. (From Baidu words: invoice)