1, invoices refer to receipts and payments issued and collected in business activities such as buying and selling goods, providing or accepting services. It is uniformly printed, distributed and managed by the tax authorities, and taxpayers receive and purchase relevant invoices from the tax authorities according to their business scope. Invoice has two main functions: first, the original certificate of business activities, which is not only the proof of the buyer's expenditure, but also the proof of the seller's income, and is an important certificate for units and individuals to conduct production and business accounting. The second is the legal certificate of the buyer's rights protection. If there is a quality problem, you can claim compensation.

2. Receipts are only applicable to current account vouchers unrelated to business operations. To enter the cost, it must be an invoice! If the receipt is included in the cost, the tax authorities should adjust and increase the taxable income and levy enterprise income tax (25% tax rate).

So it depends on the purpose!