Can the receipt be used as an invoice?

Receipts cannot be used as invoices. The types of receipts include payment receipts and payment receipts. Receipts involving transactions, receipts that cannot be linked to income and expenses, can be used for accounting; Payment receipts can also be accounted for, but the taxable income of the enterprise shall not be deducted before tax. The expenses involved are all receipts. If it is agricultural products or waste materials, it can be accounted for, but it must be deducted before tax. If you buy raw materials from a regular company without asking for an invoice, it will not only harm the interests of the company, but also be fined by the tax authorities.

Invoice management is the national invoice management of the State Council tax authorities. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas. Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management. Invoices shall be overprinted with a unified national invoice producer seal. The style of the national unified invoice producer seal and the requirements for invoice layout printing shall be stipulated by the competent tax department of the State Council. The invoice producer seal shall be made by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government. It is forbidden to forge the seal of invoice producer.

Receipts cannot be used as invoices. Receipt can be divided into internal receipt and external receipt. External receipts are divided into three types: tax department producer, financial department producer and military receipt. The internal receipt is a self-made voucher in the company, which is used for internal business, such as internal material transfer, employee deposit collection, excess business loan repayment, etc.

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.

Eligible receipts can be reimbursed as invoices:

65438+

2, business dealings between enterprises and the military, in accordance with the provisions of tax exemption can use the receipt of the military producer, this receipt can also be accounted for.

Administrative fees incurred by administrative institutions can be accounted for with receipts supervised by the financial department. There are also receipts issued by tax authorities for business dealings between enterprises.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

"People's Republic of China (PRC) invoice management measures" thirteenth.

The invoice should be printed in Chinese. Invoices in ethnic autonomous areas can be printed in the local common national languages. If necessary, it can also be printed in Chinese and foreign languages.

Article 3 of the Measures for the Administration of Invoices in People's Republic of China (PRC)

The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling goods, providing or receiving services.

Article 7

The special VAT invoice is printed by the enterprise determined by the competent tax department of the State Council; Other invoices shall be printed by enterprises determined by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. It is forbidden to print, forge or alter invoices without permission.