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蓝色柳林财税室·2025-10-25 01:13

Core Viewpoint - The article discusses the importance of adhering to the regulations outlined in the "Invoice Management Measures" of the People's Republic of China, emphasizing that invoices must be properly issued and cannot be substituted with other receipts for reimbursement purposes [9][7]. Group 1: Invoice Management Regulations - According to Article 18 of the "Invoice Management Measures," entities must issue invoices for received payments related to business activities, and in special cases, the payer may issue the invoice [9]. - Article 19 states that all units and individuals must obtain invoices when making payments for goods or services, and cannot request changes to the item name or amount on the invoice [9]. - Article 20 specifies that invoices not in compliance with regulations cannot be used as reimbursement documents, and any unit or individual has the right to refuse them [9]. Group 2: Penalties for Non-compliance - Article 33 outlines penalties for violations of the invoice regulations, including fines of up to 10,000 yuan for failing to issue invoices or for issuing them incorrectly [9]. - Specific violations include not issuing invoices when required, using non-compliant electronic devices for issuing invoices, and substituting invoices with other documents [9]. Group 3: Practical Guidance - The article suggests that mobile applications can facilitate the quick issuance of invoices, making it easier for individuals to comply with the regulations [10].