I. personal handwritten receipt format template

A complete receipt usually consists of three parts: title, text and signature.

(1) Title

The title is written in the middle position above the text, and the font is slightly larger. There are two ways to write a title.

one is directly composed of literary names. That is, write the words "receipt" or "receipt".

the other is to use the first three words of the text as the title, and the text is written down from the top of the second line. If you use "received today", "received now" and "received" as the title.

(II) Text

Generally, the text is written in two blank spaces in the second line, but the receipt titled "Received Today" is not blank. Generally, the following contents should be stated in the text, that is, the quantity of money and goods received, the types and specifications of goods, etc.

(3) Signing

Signing generally requires the name of the individual or unit receiving the money, and the specific date received by the department is generally stamped with the official seal.

It was handled by someone. Generally, the words "Handler:" should be put in front of the name. If it is collected on behalf of others, the words "consignee:" should be added before the name.

second, the legal effect of the receipt

the "receipt" is generally accompanied by a basic contract, which can be a sales contract, a contract of contract, a transportation contract, etc. The legal effect of IOUs and receipts is different. The purpose of IOUs is to confirm a loan contract relationship that has been unilaterally performed. When borrowing money, IOUs must be typed, and receipts cannot be used instead. IOU is a simplified loan contract, and its legal consequence is that the creditor-debtor relationship is established between the parties. The borrower should return the loan or articles to the lender according to the agreement, otherwise it will bear the corresponding liability for breach of contract.

Receipt is completely different from IOU. A single receipt can only prove the fact that property is paid and collected between the parties, but it cannot prove the creditor-debtor relationship between the parties, that is, receipt is not an inevitable proof of debt. "There was such a case: A lent money to B, and B issued a" receipt "for A to receive. Later, if Party B didn't pay back the money, Party A sued Party B with the receipt, but Party B refused to admit the borrowing. As a result, the court ruled that A lost the case. The reason why A lost the case is very simple. In the case that B does not admit the debt, a receipt alone cannot prove the object of "money owed by B to A". Therefore, "receipt" and "debit note" should not be used indiscriminately.

in addition, in the process of purchasing goods or receiving services, the party who pays for goods or expenses often asks the other party to issue an "invoice". Both "invoice" and "receipt" have legal effect, but "invoice" is more formal and standardized than "receipt". The so-called "invoice" refers to the receipt and payment vouchers issued and collected in the purchase and sale of goods, the provision or acceptance of services and other business activities. No matter from the perspective of protecting consumers' legitimate rights and interests, or from the perspective of increasing national fiscal revenue, in formal transactions, it is necessary for the buyer to ask the other party to issue an invoice when paying for the goods (expenses).

Third, the difference between IOUs and receipts

1. The reasons are different. IOUs are mainly generated by borrowing money; The reasons for IOUs are various, and any debt that can be paid in money can produce IOUs.

2, the nature is different. IOUs reflect the loan contract relationship between the parties, IOUs are the evidence of loan contracts, and behind each IOUs is a loan contract; The IOU is a settlement result between the parties, reflecting the simple creditor-debtor relationship between the parties.

3. The limitation of action is different. For IOUs and IOUs with repayment period indicated, the limitation of action is two years from the date of repayment period indicated. When the repayment period is not specified, there is a difference in the limitation of action between the two: the lender can demand repayment from the borrower at any time for the iou with no repayment period specified, and the limitation of action starts from the time when the obligee claims the right, and the time is two years. If the obligee claims the right again, the limitation of action shall be interrupted. However, if the lender does not claim rights within 21 years after the borrower issues the IOU, it will lose the right to win the lawsuit; If the repayment period is not specified, the lender may also request the repayment at any time. The limitation of action is 2 years from the date when the obligee claims the right, and the provision of interruption of the limitation of action is also applicable. However, if you don't claim your rights within two years from the date of issuing the IOU, you will lose your right to win the lawsuit.

4. The probative force is different. When giving evidence, the holder of the IOU generally only needs to simply state the fact of the loan to the judge; The holder of the IOU must state the fact of IOU formation to the judge. If the other party denies it, the IOU holder must provide further evidence to prove the fact that the IOU was formed, otherwise the court may not support his claim.

receipts are the original vouchers used by enterprises and institutions in economic activities, mainly referring to the receipt and payment vouchers printed by the financial department and stamped with the producer seal of financial bills, which are used for administrative income, that is, non-taxable business!

internal receipt is a self-made voucher within the company, which is used for internal business of the company, such as internal transfer of materials, collection of employee deposit, refund of excess business loan, etc. At this time, the internal self-made receipt is legal evidence and can be recorded as cost.

if there are business transactions between units, and the payee does not need to pay taxes after receiving the payment, the payee can issue a receipt supervised by the tax department.

For administrative fees incurred by administrative institutions, the receipt supervised by the financial department can be used.

if there is any business transaction between the unit and the army, and it is not required to pay taxes according to the regulations, the receipt produced by the army can be used. This receipt is also legal evidence and can be recorded.

in addition to the above-mentioned receipts, other self-made receipts used by units or individuals when receiving and paying are the so-called "white slips" in daily life, which cannot be recorded as vouchers.

application of receipt

when the original borrower or borrower returns the money owed or borrowed, the lender is not present and can only be collected by others, so a receipt can be written. [2] When the parties are present, there is no need to write a receipt, but only return or destroy the original IOUs or IOUs.

when an individual pays some related expenses or property to a unit or a group, the other party needs to issue a receipt to prove it.

all kinds of money and goods exchanges between units should be opened and received. Of course, in formal occasions, there are generally official bills printed by the state, which belongs to another kind of situation.

Legal basis:

Article 675 of the Civil Code of the People's Republic of China

The borrower shall repay the loan within the agreed time limit. If the loan term is not agreed or clearly agreed, and cannot be determined according to the provisions of Article 511 of this Law, the borrower may return it at any time; The lender may urge the borrower to return it within a reasonable period of time.