What's the difference between receipt and invoice? Everyone must be clear!

We know that invoices and receipts are original documents, which means that we received and paid a certain amount at a certain time. However, Bian Xiao found that many companies confuse invoices with receipts. In fact, it is not necessary to bring all the bills with you when filing tax returns. This requires us to find out the difference between invoices and receipts.

First of all, talk about the receipt.

1. Meaning: Receipt refers to the receipt and payment voucher printed by the financial department and stamped with the producer seal of financial bills.

2. Classification: receipts can be divided into internal receipts and external receipts. External receipts are divided into three types: tax department producer, financial department producer and military receipt.

3. 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-mentioned receipts, other self-made receipts used by units or individuals during receipt and payment are what we call daily.

Informal receipt

, cannot be accounted as a voucher.

Secondly, let's talk about invoices.

1. Meaning: Invoice refers to the receipt and payment voucher issued and collected in business activities such as buying and selling goods, providing or receiving services, and is a legal voucher.

2. Classification: invoices are divided into ordinary invoices, special VAT invoices and Hong Kong invoices.

3. Accounting treatment:

(1) Ordinary invoices are mainly used by business tax taxpayers and small-scale VAT taxpayers. It consists of industry invoices and special invoices. The former is suitable for a certain industry or business, while the latter is suitable for a certain business project.

Ordinary invoices are basically in triplicate: the first copy is a stub copy, and the drawer keeps it for future reference; The second copy is the invoice copy, and the payee is the original voucher for payment or collection; The third link is bookkeeping, and the drawer is the original voucher for bookkeeping.

(2) The special VAT invoice is the product of the new tax system in China. It is an invoice set by the national tax authorities according to the needs of value-added tax collection and management, and is specially used for taxpayers to sell or provide value-added tax taxable items. It is not only a financial income and expenditure voucher to record commodity sales and value-added tax, but also a legal voucher to record the seller's tax obligation and the buyer's input tax, and a legal voucher for the buyer to deduct tax.

(3) Hong Kong invoices are from the Mainland. Because of the value-added tax, the unified invoice of the tax bureau should be used, and the rest should be reimbursed by the receipt printed by the Finance Bureau. Hong Kong documents can be filed in the Mainland, but first, passports (or Hong Kong and Macao passes) and travel documents must be provided. If the company has a Hong Kong dollar account, it can directly enter the Hong Kong dollar account and convert it into RMB at the end of the month. If not, it will be converted into RMB according to the intermediate quotation of the bank at that time.

Third, the difference between them.

The money received by the receipt can only be the current payment, and the money received by the receipt can not be used as cost, expense or income, but only as proof of receiving the current payment.

Invoice is not only the proof of income and expenditure, but also income and expenditure can be used as cost, expense or income.

For different vouchers required by customers, they should be handled separately according to their purposes:

Some people work in enterprises and need to go to enterprises to reimburse expenses. At this time, he must ask for an invoice, otherwise he can't submit an expense account.

And some people just want to prove that they have received or paid a certain amount, and don't want to use it as a reimbursement voucher, then at this time he will ask for a receipt.

The invoice was purchased from the tax authorities. In fact, goods with tax and without tax refer to the price of goods with tax and without tax. When selling goods, if an ordinary invoice is issued, the marked price is the price including tax; Where a special VAT invoice is issued, the marked price is tax-free.

Therefore, invoices can be used as proof of reimbursement and included in the cost.

The receipt can only prove the cash relationship, and cannot be included in the cost.

Generally speaking, the difference between the two is mainly because accounting treatment and tax declaration involve reimbursement and pre-tax deduction, so financial personnel must take good care of bills and distinguish between receipts and invoices.