Is the property fee receipt the same as the invoice?

Charge bills and invoices are different.

The nature is different: the property fee invoice is to pay the property fee, and the invoice issued by the property proves that the property fee is taxed, which also shows that the property is more formal. The receipt only proves that the property fee has been paid.

Different functions: property fee invoices can be reimbursed. Receipts cannot be reimbursed.

Receipt is the original voucher used by enterprises and institutions in economic activities, which mainly refers to the receipt and payment voucher printed by the financial department and stamped with the supervision seal of financial bills for administrative income, that is, non-tax business. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

The difference between bills and invoices is as follows:

1, the general expense list, which is not stamped, is only printed, while the charging bills are generally stamped with the financial seal of the company and have legal effect;

2. Although the financial management methods in different provinces are different, the whole province has basically realized a unified computer to type numbered invoices, and handwritten receipts cannot be used. Stamped receipts cannot be used as consumption vouchers, especially when reimbursement is involved, there must be formal bills, which is the regulation of the accounting system.

What are the conditions for prosecution if important bills are not issued?

1. The plaintiff is a citizen, legal person or other organization that has a direct interest in this case;

2. There is a clear defendant;

3, there are specific claims and facts and reasons;

4. It belongs to the scope and jurisdiction of the people's court to accept civil litigation.

Accounting treatment:

(1) The internal receipt is a self-made voucher within the company, which is used for internal business of the company, such as internal allocation of materials, collection of employee deposits, refund of redundant business loans, etc. At this point, the internal self-made receipt is legal evidence and can be recorded as a cost.

(2) Where business transactions occur between units, and the payee does not need to pay tax after receiving the money, the payee may issue a receipt supervised by the tax department.

(3) the administrative fees incurred by administrative institutions can use the receipt supervised by the financial department.

(4) If there is no need to pay taxes on business dealings between the unit and the army, you can use the receipt produced by the army, which is also a legal voucher and can be recorded.

In addition to the above receipts, other self-made receipts used by units or individuals in receipt and payment are called "IOUs" in daily life and cannot be accounted for as vouchers.

Legal basis:

Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC)

Twenty-seventh after the invoice is issued, if it is necessary to issue a red-ink invoice for sales return, the original invoice must be recovered and marked invalid or valid proof from the other party must be obtained.

After issuing the invoice, if there is any sales discount, the original invoice must be recovered and marked invalid before issuing the sales invoice again, or the red-ink invoice must be issued after obtaining the valid certificate from the other party.

Article 28 When issuing invoices, units and individuals must fill in the invoices in numerical order, with complete items, true contents and clear handwriting, and print them at one time, and affix the special seal for invoices on the invoice and deduction.

Article 29 Invoices shall be in Chinese. National autonomous areas can use a national language commonly used locally at the same time.