1. Invoice can be used as reimbursement voucher and included in the cost;

2. The receipt can only prove the cash relationship and cannot be included in the cost.

Acts violating the provisions on invoice management include:

1. Failing to print invoices or make special anti-counterfeiting products for invoices according to regulations;

2. Failing to receive and purchase invoices in accordance with regulations;

3, not in accordance with the provisions of the invoice;

4. Failing to obtain invoices in accordance with regulations;

5. Failing to keep invoices in accordance with regulations;

6, not in accordance with the provisions of the tax authorities to accept the inspection.

To sum up, invoices can be used as reimbursement vouchers and included in the cost, while receipts can only prove the cash relationship and cannot be included in the cost.

Legal basis:

"People's Republic of China (PRC) invoice management measures" twenty-fourth.

Any unit or individual shall use invoices in accordance with the provisions on invoice management, and shall not commit any of the following acts:

(1) Lending, transferring or introducing others to transfer invoices, invoice producer seals and special anti-counterfeiting products for invoices;

(2) Receiving, issuing, storing, carrying, mailing or transporting invoices printed, forged, altered, illegally obtained or abolished without authorization;

(three) the use of invoices;

(4) Expanding the scope of use of invoices;

(5) Replace invoices with other vouchers.

The tax authorities shall provide convenient channels for inquiring the authenticity of invoices.

Article 30

The tax authorities have the right to conduct the following inspections on invoice management:

(a) check the printing, purchase, issuance, acquisition, storage and cancellation of invoices;

(2) Inspection of transferred-out invoices;

(3) Consulting and copying vouchers and materials related to invoices;

(4) Asking the parties about the invoice;

(five) when investigating and handling invoice cases, you can record, record, video, photograph and copy the information and materials related to the case.

Article 31

Units and individuals that print and use invoices must accept inspection by tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.

When conducting inspection, tax officials shall show their tax inspection certificates.