The electronic special invoice has no electronic seal, and the electronic signature is used to replace the special invoice seal of the electronic special invoice for value-added tax, which has the same legal effect as the paper special invoice for value-added tax.

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.

Electronic invoice is the original voucher obtained or filled in when economic business occurs, which is used to record and prove the occurrence or completion of economic business. The basic contents of the original voucher include: voucher name, filling date, voucher number, name of the unit that filled in and accepted the voucher, business content, business quantity and amount, signature and seal of the filling unit, filling person, manager or inspector.

Electronic invoice refers to the electronic receipt and payment voucher issued by the standard invoicing software determined by the tax authorities in the business activities such as buying and selling goods, providing or receiving services, etc., and stored and used in the format and manner required by the competent authorities.

legal ground

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

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Units and individuals that print, purchase, issue, obtain, keep and hand in 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.