The operation process of invoice application is as follows: enterprise financial personnel bring proof materials to the tax bureau to check the types of invoices. The materials to be carried include tax registration certificate, contact card of tax agent, special seal for invoice, etc. Financial personnel fill in the application acceptance form as required, submit the required materials to the comprehensive acceptance office to receive the invoice purchase book; Staff can bring invoice books, official seals and other materials to the invoice window to purchase tickets. 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. Simply put, an invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.
Legal basis: Article 36 of the Measures for the Administration of Invoices in People's Republic of China (PRC) carries, mails or transports blank invoices across the prescribed areas, or carries, mails or transports blank invoices into or out of the country, the tax authorities shall order it to make corrections and may impose a fine of less than 1000 yuan; If the circumstances are serious, a fine of 6,543,800 yuan and 30,000 yuan shall be imposed; Illegal gains shall be confiscated. Whoever loses or destroys invoices without authorization shall be punished in accordance with the provisions of the preceding paragraph.