生活當(dang)中我們去(qu)商(shang)店買東西，店家會(hui)開(kai)一張紙作為(wei)(wei)你買這(zhe)樣(yang)東西的(de)憑(ping)證。可能會(hui)有很多的(de)人會(hui)想這(zhe)一張紙我們稱之為(wei)(wei)收據，而(er)不是稱為(wei)(wei)發票，這(zhe)兩者之間有什(shen)么區別(bie)呢？

  發(fa)票是指在購銷商品、提供或者(zhe)接受(shou)服務(wu)以及(ji)從事其他經營活(huo)動中，開(kai)具、收(shou)(shou)(shou)取的(de)收(shou)(shou)(shou)付款憑(ping)(ping)證(zheng)。它(ta)是消費(fei)者(zhe)的(de)購物憑(ping)(ping)證(zheng)，是納(na)稅(shui)(shui)(shui)人經濟活(huo)動的(de)重(zhong)要(yao)商事憑(ping)(ping)證(zheng)，也是財(cai)政、稅(shui)(shui)(shui)收(shou)(shou)(shou)、審(shen)計等部門進行財(cai)務(wu)稅(shui)(shui)(shui)收(shou)(shou)(shou)檢查(cha)的(de)重(zhong)要(yao)依據。發(fa)票分(fen)為：普(pu)通(tong)發(fa)票和(he)增值(zhi)稅(shui)(shui)(shui)專用發(fa)票和(he)專業發(fa)票。

  收(shou)(shou)據主要(yao)是指財政(zheng)部門印制的蓋有財政(zheng)票據監(jian)制章的的收(shou)(shou)付款(kuan)憑證,用于行政(zheng)事業性收(shou)(shou)入,即(ji)非應稅業務！

  一般(ban)沒有使用發票的場合，都應該使用收據(ju)。是(shi)重要的原始憑證！

  收(shou)(shou)(shou)據與(yu)我們(men)日常所(suo)說的"白(bai)條(tiao)"不能(neng)畫(hua)等(deng)號(hao)，收(shou)(shou)(shou)據也是一種(zhong)(zhong)(zhong)收(shou)(shou)(shou)付款憑證，它有(you)種(zhong)(zhong)(zhong)類之分。至于能(neng)否入賬，則要看收(shou)(shou)(shou)據的種(zhong)(zhong)(zhong)類及使(shi)用(yong)范圍(wei)。

  收(shou)據種類

  收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)可(ke)以(yi)(yi)分(fen)為內(nei)(nei)部(bu)(bu)(bu)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)和外部(bu)(bu)(bu)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)。外部(bu)(bu)(bu)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)又分(fen)為稅(shui)(shui)(shui)務部(bu)(bu)(bu)門(men)監(jian)制(zhi)(zhi)(zhi)、財務部(bu)(bu)(bu)門(men)監(jian)制(zhi)(zhi)(zhi)、部(bu)(bu)(bu)隊收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)三種(zhong)。內(nei)(nei)部(bu)(bu)(bu)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)是單(dan)位(wei)內(nei)(nei)部(bu)(bu)(bu)的(de)自(zi)制(zhi)(zhi)(zhi)憑據(ju)(ju)(ju)(ju)，用(yong)(yong)于(yu)單(dan)位(wei)內(nei)(nei)部(bu)(bu)(bu)發生(sheng)的(de)業(ye)(ye)務，如材料內(nei)(nei)部(bu)(bu)(bu)調撥(bo)、收(shou)(shou)(shou)(shou)取員工押金、退還多余出差(cha)借款(kuan)等(deng)等(deng)，這(zhe)(zhe)時的(de)內(nei)(nei)部(bu)(bu)(bu)自(zi)制(zhi)(zhi)(zhi)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)是合法(fa)的(de)憑據(ju)(ju)(ju)(ju)，可(ke)以(yi)(yi)作為成本費用(yong)(yong)入賬。單(dan)位(wei)之(zhi)間(jian)發生(sheng)業(ye)(ye)務往來，收(shou)(shou)(shou)(shou)款(kuan)方在收(shou)(shou)(shou)(shou)款(kuan)以(yi)(yi)后不需要(yao)納稅(shui)(shui)(shui)的(de)，收(shou)(shou)(shou)(shou)款(kuan)方就可(ke)以(yi)(yi)開具稅(shui)(shui)(shui)務部(bu)(bu)(bu)門(men)監(jian)制(zhi)(zhi)(zhi)的(de)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)。行政(zheng)事業(ye)(ye)單(dan)位(wei)發生(sheng)的(de)行政(zheng)事業(ye)(ye)性收(shou)(shou)(shou)(shou)費，可(ke)以(yi)(yi)使用(yong)(yong)財政(zheng)部(bu)(bu)(bu)門(men)監(jian)制(zhi)(zhi)(zhi)的(de)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)。單(dan)位(wei)與部(bu)(bu)(bu)隊之(zhi)間(jian)發生(sheng)業(ye)(ye)務往來，按照規定不需要(yao)納稅(shui)(shui)(shui)的(de)，可(ke)以(yi)(yi)使用(yong)(yong)部(bu)(bu)(bu)隊監(jian)制(zhi)(zhi)(zhi)的(de)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)，這(zhe)(zhe)種(zhong)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)也是合法(fa)的(de)憑據(ju)(ju)(ju)(ju)，可(ke)以(yi)(yi)入賬。除上(shang)述(shu)幾種(zhong)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)外，單(dan)位(wei)或個人(ren)在收(shou)(shou)(shou)(shou)付款(kuan)時使用(yong)(yong)的(de)其他自(zi)制(zhi)(zhi)(zhi)收(shou)(shou)(shou)(shou)據(ju)(ju)(ju)(ju)，就是日常所說的(de)"白條(tiao)"，