For receipts, they are actually generated when the two parties conduct transactions, such as receiving payment for goods, so they must show the receipts. Similar to receipt, it is invoice, but receipt is different from invoice. So, what are the similarities and differences between receipt and invoice?
1, invoice refers to the purchase and sale of goods, provide or accept services and engage in other business activities, issued and collected payment vouchers, is a legal voucher. Receipt refers to the receipt and payment voucher printed by the financial department with the seal of financial bill producer.
2. Invoices are divided into ordinary invoices, special VAT invoices and Hong Kong invoices. Receipts can be divided into internal receipts and external receipts. External receipts are divided into three types: tax department producer, financial department producer and army receipt.
3. Invoices are not only the proof of receipts and payments, but also the receipts and payments based on invoices can be used as costs, expenses or income. The money collected by the receipt can only be current money, and the money received and paid by the receipt can not be used as cost, expense or income, but only as a voucher for collecting current money.
4. If you work for an enterprise and need to go to the enterprise to reimburse expenses, you must ask for an invoice, otherwise you cannot reimburse. If you just want to prove that you have received or paid a certain amount and don’t want to use it as a reimbursement voucher, you can just ask for a receipt.
5. The invoice was purchased from the tax authorities. Receipt, without seal, can be bought in any office supplies store; If it is a unified receipt for non-operating capital transactions and has a seal, it is necessary to go to the tax bureau to check the old one and buy a new one.
Extended data:
The purpose specified in each copy of the special VAT invoice:
1. The first copy is the bookkeeping copy, which is the main voucher for the seller to calculate the sales volume and output tax, that is, the seller’s bookkeeping voucher.
2. The second copy is the tax deduction copy, which is the proof of the buyer’s calculation of the input tax. After the buyer obtains this copy, it will be numbered according to the provisions of the tax authorities and bound into a book and sent to the tax authorities for future reference.
3. The third copy is the invoice copy, and the receiving party, as the original voucher for payment or collection, belongs to the commercial voucher, that is, the accounting voucher of the buyer.