Online invoicing process of mobile invoices

The online invoicing process of mobile invoices is as follows:

1, open the browser, search for "China Mobile official website" in the webpage, and enter official website by electric shock;

2. After entering official website, click "Please Login" in the upper left corner to enter the login page;

3. Select SMS random code to log in;

4. After logging in with SMS random code, find my invoice in the query service and click to enter the billing page;

5. Click on the monthly invoice to display the invoices that can be issued at present. After clicking the invoice, you will be prompted to fill in the taxpayer identification number. If it is an enterprise user, please fill in the tax identification number, and ordinary users can directly click OK to issue it;

6. After the invoice is issued successfully, you can choose to print directly.

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.

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 also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices.

An invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.

The significance and function of invoices are as follows:

1, invoice has the characteristics of legality, truthfulness, uniformity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3 invoices are an important basis for tax authorities to control tax sources and collect taxes;

4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property safety.

laws and regulations

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 2 Units and individuals that print, purchase, issue, obtain, keep and submit invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.