Legal analysis
Receipt is the original voucher used by enterprises and institutions in economic activities, which mainly refers to the receipt and payment voucher printed by the financial department and stamped with the supervision seal of financial bills for administrative income, that is, non-tax business. A receipt without an official seal has no legal effect and is not conducive to safeguarding one's legitimate rights and interests in the event of a dispute. However, the receipt without official seal is of little effect, because the receipt without official seal is not recognized in law, so the receipt must be stamped with official seal or the signature of the party concerned. Therefore, if the main body of the receipt is a company or unit, it usually has no legal effect without the official seal, but if the receipt is signed by the legal representative of the company, it is regarded as having the same effect as the official seal, and the receipt is the original certificate used by enterprises and institutions in economic activities. Mainly refers to the receipt and payment voucher printed by the financial department and stamped with the financial bill producer seal, which is used for administrative income, that is, non-tax business. However, the receipt without official seal is of little effect, because the receipt without official seal is not recognized in law, so the receipt must be stamped with official seal or the signature of the party concerned. The official seal refers to the seal used by organs, organizations, enterprises and institutions. Because the Ministry of Public Security has not made uniform provisions on the engraving procedure, the provisions on the engraving procedure vary from place to place. According to the different types of seals, the procedures are different.
legal ground
Article 490 of the Civil Code of People's Republic of China (PRC): If the parties conclude a contract in the form of a contract, the contract is concluded when the parties sign, seal or fingerprint it. Before signing, sealing or fingerprinting, one party has fulfilled its main obligations, and the contract is established when the other party accepts it. A contract shall be concluded in written form as stipulated by laws, administrative regulations or agreed by the parties. If the parties do not do this in writing, but one party has fulfilled its main obligations and the other party accepts it, the contract is established.