Traditional Culture Encyclopedia - Traditional virtues - Related personal handwritten receipt format template
Related personal handwritten receipt format template
Personal handwritten receipt format template
A complete receipt usually consists of three parts: title, text and signature.
(1) title
The title is written in the middle position above the text, with a slightly larger font. There are two ways to write a title.
One is directly composed of literary names. Write right away? Receipt? Or? Receipt? Words.
The other is to use the first three words of the text as the title, and the text is written down from the top of the second line. If you use it? Received it today? 、? Do you receive it now? 、? Did you get it? Make a title.
(2) Text
The text is usually written on the second line, with two spaces, but with? Received it today? The receipt titled is blank. Generally, the following contents should be stated in the text, that is, the amount of money and goods received, the types and specifications of goods, etc.
(3) Signature
It is generally required to write the name of the individual or unit that receives the money, and the specific date of receiving the money is generally stamped with the official seal of the department.
Someone has handled it, usually with a name in front? Handler:? In that case. If it is collected on behalf of others, should it be added before the name? Agent:? Words.
What's the difference between receipt and invoice?
1. Similarity: invoices and receipts are original vouchers, which can prove that a certain amount of money has been received and paid;
Second, the difference: the money received by the receipt can only be the current payment, and the money received by the receipt can only be used as the receipt voucher of the current payment, while the invoice is not only the voucher of income and expenditure, but also the money received by the invoice can be used as the cost, expense or income, that is, the invoice is the original voucher of the incurred cost, expense or income; For the different vouchers that the customer asks for, it depends on his purpose Some people work in enterprises and need to go to enterprises for reimbursement. At this time, he must ask for an invoice, otherwise he can't submit an expense account, because the receipt can't be the original proof of the cost or expense. And some people just want to prove that they have received or paid some money, and don't want to use it as proof of reimbursement. They have to pay taxes on invoices, but they don't have to pay taxes on receipts. It is more expensive to ask for an invoice than a receipt, so these people want a receipt instead of an invoice at this time. The invoice was purchased from the tax authorities. In fact, goods with tax and without tax refer to the price of goods with tax and without tax. When selling goods, if an ordinary invoice is issued, the marked price is the price including tax; Where a special VAT invoice is issued, the marked price is tax-free.
That is, invoices can be used as reimbursement vouchers and included in costs and expenses; The receipt can only prove the cash relationship and cannot be included in the cost.
(1) About the receipt
1. The types of receipts include collection receipts and payment receipts. Receipts involving transactions (not linked to income and expenses) can be used for accounting; Payment receipts can also be accounted for, but the taxable income of the enterprise shall not be deducted before tax.
Whether the receipt can be recorded depends on the type and scope of use of the receipt. Receipt can be divided into internal receipt and external receipt. External receipts are divided into three types: tax department producer, financial department producer and military receipt. The internal receipt is the self-made voucher in the company, which is what we call the self-made original voucher. Used for internal business of the company, such as internal material allocation, employee deposit collection, excess commercial loan refund, etc. This internally made receipt is a legal voucher and can be recorded as a cost. Where there is a business transaction between units and the payee does not need to pay tax after receiving the money, the payee may issue a receipt supervised by the tax department. The administrative fees incurred by administrative institutions can use the receipt supervised by the financial department. If the business between the unit and the army is not required to pay taxes according to the regulations, the receipt issued by the army can be used, and this receipt can also be recorded.
You will receive a receipt for the expenses involved. If it is agricultural products or waste, it can be accounted for, but it must be deducted before tax. If you buy raw materials from a regular company without asking for an invoice, it will not only harm the interests of the company, but also be fined by the tax authorities.
3. The special receipts of administrative institutions can be accounted for.
4. Receipts for capital transactions should be collected and purchased at the local taxation bureau, which is standardized.
The self-made original invoice can be recorded, including the receipt of shopping in the stationery store, but it must be deducted when paying taxes.
(2) About invoices
According to the provisions of Articles 3, 20 and 25 of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices refer to the money issued and collected in the process of buying and selling goods, providing or receiving services and engaging in other business activities, and are legal vouchers.
The difference between an iou and a receipt
1, for different reasons. IOUs are mainly generated by borrowing money; There are various reasons for IOUs, and any debt that can be repaid with money can produce IOUs.
2. Different in nature. IOUs reflect the loan contract relationship between the parties, IOUs are evidence of loan contracts, and behind each IOU is a loan contract; IOU is a settlement result between the parties, which reflects the simple creditor-debtor relationship between the parties.
3. The limitation of action is different. The statute of limitations for IOUs and IOUs indicating the repayment period is two years from the date when the repayment period is indicated. When the repayment period is not agreed, the limitation of action between them is different: for the IOU with no repayment period agreed, the lender can ask the borrower to repay at any time, and the limitation of action is two years from the time when the creditor claims the right. If the obligee claims the right again, the limitation of action shall be interrupted. However, within 20 years after the borrower issues the IOU, if the lender does not claim the right, it will lose the right to win the case; If the repayment period is not agreed, the lender may also demand repayment at any time. The limitation of action is 2 years from the date when the obligee claims the right, and the interruption of the limitation of action is also applicable. However, if you don't claim your rights within two years from the date of issuing the IOU, you will lose the right to win the lawsuit.
4. The probative force is different. When giving evidence, the IOU holder generally only needs to simply state the borrowing facts to the judge; The holder of the IOU must state the facts of the IOU to the judge. If the other party denies it, the IOU holder must provide further evidence to prove the fact that the IOU is formed, otherwise the court may not support his claim.
Legal effect of receipt
? Receipt? Generally, basic contracts are attached, which can be sales contracts, contracting contracts, transportation contracts, etc. IOUs and receipts have different legal effects. IOUs? The purpose of this paper is to prove a loan contract relationship that is performed unilaterally. When you borrow money, you must type a debit note, not a receipt. IOU is a simplified loan contract, and its legal consequence is that the creditor-debtor relationship is established between the parties. The borrower shall return the loan or articles to the lender as agreed, otherwise it will bear the corresponding liability for breach of contract.
Receipt? With what? IOUs? Totally different, alone? Receipt? It can only prove the fact that there is property receipt and payment between the parties, but can't prove the relationship between creditor's rights and debts, that is, the receipt is not the inevitable proof of debt. ? There was such a case: A lent money to B and B issued it? Receipt? Give it to A, and then B didn't pay back the money. Did A rely on it? Receipt? Take B to court, and B will not admit to borrowing money. As a result, the court ruled that A lost the case. A lost the case for a simple reason. Is it just one when B doesn't admit the debt? Receipt? Unable to prove it? B owes a money? This object. So? Receipt? And then what? IOUs? You can't use it indiscriminately.
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