Legal analysis:. No, whether to stamp or not needs to be judged under more specific circumstances, that is, whether to open the receipt for personal business or business between enterprises. 1. Business between individuals does not need to be stamped. 2. For the business between enterprises as legal persons, the receipt without seal is invalid unless the person who issued the receipt is authorized. Generally speaking, enterprises will not arbitrarily authorize employees unless they are legal representatives of enterprises; The seal can be a special financial seal or an official seal of the company. No other seal has been seen in actual operation. Generally, receipts should be used when invoices are not used. Receipts are important original documents. There is also an internal receipt, which is a self-made voucher in the company, and is used for the internal business of the company, such as internal allocation of materials, collection of employee deposits, and refund of redundant business loans. At this point, the internal self-made receipt is a legal voucher and can be recorded as a cost.
Legal basis: Article 21 of the Law of People's Republic of China (PRC) on Tax Collection and Administration is the competent authority of invoices, which is responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities. Measures for the administration of invoices shall be formulated by the State Council.