You don't invoice for the parking space, but only issue a receipt, which may be because the seller is lucky enough to evade taxes.
It is legal to only issue receipts without issuing invoices, but if you only issue receipts after buying something, if it is illegal to refuse to issue invoices, you can report it to the tax authorities.
receipts (except in special circumstances) can't be used as accounting vouchers. During the daily inspection, the tax authorities will reject these receipts one by one, which will reduce your expense deduction.
invoices, like receipts, are payment vouchers that the payee (company) gives to the payer (company) after charging the corresponding fees. Compared with receipts, invoices are more formal. In principle, invoices and receipts cannot be given to the payer (company) at the same time, because the payment items and amount recorded on the bill should correspond to the actual payment. If both of them are issued, there will be a valid voucher for both of them, which is more conducive to helping the payer to make false accounts.
invoices refer to business vouchers issued and collected by all units and individuals in the purchase and sale of commodities, provision or acceptance of services and other business activities, which are the original basis for accounting and the important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must include the payment from the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. China's accounting system stipulates that valid invoices for purchasing products or services are called tax invoices. The vouchers of government departments' fees and levies have different names in different periods and different fees and levies, but most of them are collectively referred to as administrative fees and receipts. For internal audit and verification, each invoice must have a unique journal number to prevent the invoice from repeating or skipping.
Article 35 of the Measures for the Administration of Invoices of the People's Republic of China violates the provisions of these Measures, and in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of less than RMB 11,111; Illegal income shall be confiscated:
(1) invoices should be issued but not issued, or invoices are not issued in a lump sum in accordance with the prescribed time limit, sequence and columns, or the invoices are not stamped with special stamps;
(2) using a tax control device to issue invoices and failing to submit the invoice data to the competent tax authorities on schedule;
(3) using non-tax-controlled electronic devices to issue invoices, failing to report the software program description materials used by non-tax-controlled electronic devices to the competent tax authorities for the record, or failing to save and submit the invoice data in accordance with regulations;
(4) using invoices in disassembled form;
(5) expanding the scope of use of invoices;
(6) using other vouchers instead of invoices;
(7) issuing invoices across the prescribed areas;
(8) Failing to hand in the cancellation invoices as required;
(9) Failing to store and keep invoices in accordance with regulations.