According to relevant laws and regulations, an invoice is an original voucher, and its contents must have a name; Date; The original voucher shall not be altered or supplemented by the signature or seal of the handling personnel. If there is any mistake in the original voucher, the issuing unit shall reissue the certificate or correct it, and the correction place shall be stamped with the official seal of the issuing unit. In order to avoid the occurrence of fraud, the system stipulates that handlers, references and leaders must sign and agree to control the occurrence of improper behavior. If the invoice does not need the signature of the agent or witness, then it is impossible to determine the authenticity of the economic business reflected in the invoice, and there is a false suspicion.

1. What are the handlers and drawer on the invoice?

A manager is a person who undertakes all the affairs. Handlers mainly guarantee the authenticity of the affairs undertaken and take responsibility for the consequences. The manager is the person who handles this kind of economic business, and the person in charge is generally the person who authorizes the manager. (Manager's Leadership)

The drawer refers to the party that obtains sales revenue and issues invoices for the buyer, so the name of the taxpayer and the drawer are the same party, but the statement is different.

Two. The legal liability for the signature of the receipt handler is as follows:

1, which proves that the manager has received the payment, and the details of the payment are as written on the receipt.

2. The agent is only responsible for the unit, not externally. Therefore, the unit has the right to recover the misappropriation, embezzlement and corruption, and shall be investigated for criminal responsibility according to law if the case constitutes a crime.

3. The manager's unit shall bear legal responsibility for the receipt.

3. Is the agent and the reference on the invoice the same person?

The key depends on what you do, whether you are the handler on the expense account! The handler is through his hand, and the reference is to prove that the business is true.

Legal basis: The basic requirements of Article 48 of the Accounting Basic Work Standard are:

(1) The contents of the original voucher must include: voucher name; Date of filling in the voucher; The name of the unit or individual who fills in the voucher; Signature or seal of the person in charge; The name of the unit that accepts the certificate; Economic business content; Quantity, unit price and amount.

(two) the original documents obtained from other units must be stamped with the official seal of the reporting unit; The original vouchers obtained from individuals must be signed or sealed by the filling personnel. Self-made original vouchers must be signed or sealed by the leader of the handling unit or its designated personnel. The original vouchers issued to the outside world must be stamped with the official seal of the unit.

(three) where the original vouchers are filled in in uppercase and lowercase amounts, the uppercase and lowercase amounts must be consistent. The original voucher for the purchase of goods must have an acceptance certificate. The original voucher for payment must have the payee and the payee's payment voucher.