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We can contact the receipt in the daily economic activity.The receipt took in the buying and selling commodity, provides or accepts the service as well as is engaged in other management in the process to draw up receives the payment the written proof, it is the unit has the economic work and the revenue and expenditure behavior legal certificate, is the unit carries on the accounting the primitive basis, is the taxpayer fulfills the tax payment duty, pays the tax money legally the legitimate proof document, also is the tax affairs institution carries out the important basis which the tax affairs examine, government functional departments management by supervision unit finance and so on financial, audit, People’s Bank important bases.Although the invoice itself only as a written proof of payment collection and do not have the economic value and price, but once the invoice run rules distorts profiteering appears false invoices, illegal activities such as making out open false invoices, invoice as a tool for criminal offenders to seek illegal gains. Illegal and criminal activities of the invoice to disrupt the market economic order, tax evasion States, fuelling corruption, corrupt social atmosphere, great harm, extremely bad influence.Strengthening the management of invoices, crime against invoices, to ensure the truthfulness and completeness of accounting information, accounting work standardization, guarantee State revenues, full storage in a timely manner, protecting the legitimate rights and interests of consumers, maintaining the market economic order, prevent the occurrence of acts of corruption, and so has a very important role.
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