Consumables invoices include office consumables invoices, office maintenance invoices and accessories invoices. Consumables, as the name implies, are worn materials. The definition of consumables is very broad, which generally refers to accessories that are often consumed, and usually refers to materials needed for daily operation, repair and maintenance of office OA office equipment, IT and digital equipment. Consumable goods invoice is the invoice issued when purchasing the above materials. Invoice plays an extremely important role in China's social and economic activities, as follows: 1. Invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic original accounting vouchers. 2. Invoice is the carrier of recording economic activities and an important tool of financial management; 3 invoices are an important basis for tax authorities to control tax sources and collect taxes; 4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.
Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) Article 3 The basic invoice forms include stub forms, invoice forms and bookkeeping forms. Stubs shall be kept by the payee or drawer for future reference; The invoice is made by the payer or the payer jointly as the original payment voucher; Bookkeeping shall be made by the payee or drawer as the original voucher for bookkeeping. The tax authorities at or above the provincial level may increase or decrease other invoices according to the needs of invoice management and taxpayers' business operations, and determine their uses.