As proof of receiving payment, the receipt can prove that the payee has received the payment from the payer. Under normal circumstances, the money is collected first and then the receipt is issued. In real life, there is also the phenomenon of issuing receipts first and then paying. In case of dispute, the court generally understands that the receipt is the proof that the payee has received the payment from the payer, unless there is evidence to the contrary, such as the contract that the payment should be made after the receipt is issued.

The receipt mentioned in Article 2 of the Measures for the Administration of Receipts in Guangxi Zhuang Autonomous Region refers to non-operating service income such as administrative fees, government funds (funds and surcharges), fund-raising, internal transactions, fines and confiscations, and financial bills used when accepting donations and sponsorships, including administrative fee receipts, institutional fee receipts and special receipts.

Matters needing attention in expanding data

1, the content should be perfect. An iou shall specify the amount and currency of the debt, or the quantity and specifications of the goods, as well as the basic natural attributes such as name, quality or model, reasons for breach of contract, date of return, legal consequences of overdue payment, exact names of creditors and debtors, and finally the debtor's signature or seal, date of issuance, etc.

In addition to the above matters, the IOU shall also include the loan term, overdue interest (rent) and default interest (or liquidated damages). In addition to the above related matters, the receipt should also specify the legal consequences, such as "at this point, the debts of both parties are settled" and the agency contract between the two parties is terminated.

2. The language should be accurate. Avoid using vague terms, such as "approximate", "estimate", "possible" and "almost"; The meaning should be clear and definite. I met many people who wrote: A borrows 10,000 yuan from B, which is literally confusing. Does A borrow money from B or does B borrow money from A? In fact, it is not difficult to write clearly. For example, it can be written as: A lends B 10,000 yuan, or A lends B 10,000 yuan, so there will be no ambiguity.

Baidu Encyclopedia-Measures for the Administration of Receipts in Guangxi Zhuang Autonomous Region