What does the word invoice mean?

Invoice is the abbreviation of invoice, which is naturally formed in business activities, and is the legal voucher of financial revenue and expenditure and the original voucher of accounting. Invoice is a historical category, which emerged with the appearance of human economic accounting behavior and gradually developed with the needs of economic accounting. It is the inevitable product of the development of human social productive forces to a certain stage.

When the productivity of human society develops to a certain level, surplus products and a large number of complex exchange activities appear, people realize in exchange activities again and again that a large number of frequent product exchanges must have certain and appropriate records, which produces invoices as a voucher to record the exchange results. The Book of Changes records that "the rule of law was based on tying ropes in ancient times, and later sages changed to write deeds". By the time of Emperor Yan, the original "knot notes" were gradually replaced by "writing deeds", which was the embryonic form of China invoices. In Shang Dynasty, there was a way to record economic communication activities called "banknote engraving", which not only recorded the receipts and payments of various physical objects, but also recorded the time and place of economic events, which was a milestone in the history of invoice development in China. During the Eastern Jin Dynasty, invoices, as proof of economic exchanges, began to become the basis for government tax collection. At that time, this method was called "loss estimation". By the Song Dynasty, invoices had begun to have a unified format, which brought a lot of convenience to tax collection. During Guangxu period of Qing Dynasty, all kinds of receipts and payments were required to be issued in a unified way, which was a great progress in the application of economic exchange vouchers (invoices) in China. In the period of the Republic of China, the Beiyang government issued the book-keeping of the general officer's hall, which took all kinds of original documents stipulated by the state as an important means to control revenue and expenditure, and clearly put forward the principle that all account records must be based on legal documents.

In the early days of the People's Republic of China, the names of invoices in China were not uniform, some were called "sales vouchers" and some were called "invoices". 1950 the central State Taxation Administration of The People's Republic of China issued a special notice requesting all localities to implement the "seat sales voucher" system. 195 1 the first national direct tax business conference put forward specific requirements for invoice management: unified invoices must be established for seat dealers, dealers and sellers; Where the transaction amount exceeds 5000 yuan (old currency), a unified invoice must be issued; The invoice shall be uniformly printed by the tax bureau in the self-defined format of the business owner, and stamped and numbered by the tax bureau. At this point, invoices used in various places have relatively complete and unified requirements in terms of management, format and content elements. However, at that time, the focus of invoice management in China was private enterprises. It was not until 1957 that the capitalist industrial and commercial transformation was completed that the focus of invoice management in most parts of the country gradually shifted to state-owned and joint ventures, and invoice management was comprehensively strengthened. During the ten-year turmoil, due to the strong criticism of "management, card and pressure", the invoice management work that has just entered the right track is basically in a situation where no one cares.

After the Third Plenary Session of the 11th CPC Central Committee, China entered a new period of socialist construction, and invoice management was restored and strengthened. 1the national tax work conference in March, 982 emphasized that invoices are legal documents of financial revenue and expenditure, which are directly related to the calculation of taxes. After the expansion of value-added tax, it is also necessary to use invoices as the tax basis. But there is no unified invoice management method in China. 1In August, 986, the Ministry of Finance formulated and issued the Interim Measures for the Administration of National Invoices, which made unified provisions on the scope and content of invoice management, the issuance and purchase of invoices, the printing and distribution of invoices, the use and management of invoices, the inspection of invoices, and penalties for violations. At this point, the invoice has a unified name and concept, and the national invoice management has also entered the track of standardization, institutionalization and legalization, which is another milestone in the history of invoice development in China. 199365438+February, the Ministry of Finance and State Taxation Administration of The People's Republic of China respectively formulated and promulgated the Measures for the Administration of Invoices in People's Republic of China (PRC) and its implementing rules and the Provisions on the Use of Special VAT Invoices, which further improved the invoice management system in China.

Reference answer: Invoice refers to receipts and payments issued and collected in business activities such as the purchase and sale of goods, the provision or acceptance of services. The current tax system invoices are divided into ordinary invoices and special VAT invoices. Ordinary invoices refer to invoices used by taxpayers other than special VAT invoices. Special VAT invoices are only used when general VAT taxpayers and tax authorities issue invoices for small-scale VAT taxpayers. Taxpayers engage in normal production and business activities, on the one hand, they should ask for invoices from the payee, and at the same time, they should also issue invoices to the payer. In particular, the value-added tax system implements the tax deduction system based on invoices, and invoices are not only business vouchers, but also tax payment and tax deduction vouchers. Therefore, it is very important for taxpayers to correctly understand the relevant provisions of invoice management.

This life doctor information comes from Jiaonan Information Port.

Original website:/html/2007/09/01kloc-0/1005882.htm.