Fa Piao & Shou Ju

Publisher:刘琪Published:2016-01-06Times :241

What is an invoice (Fa Piao) in China? 

Invoice refers to the business receipts issued and received by units or individuals in the purchase and sale of goods, providing or receiving services or other business activities. It is the original basis for accounting and auditing authorities, the tax authorities an important basis for law enforcement inspection. The invoice can only prove that the business took place, can not prove whether and when the payment is received. The invoice is a very important document for official payment. 

A valid invoice shall include the following information:

Payer's name

Payer's taxation number

Amount of transaction (before and after tax)

Official stamp of the local taxation bureau 

Tips: If you need CPU to pay for you (e.g. student activities), ask the seller to print 中国药科大学 as the payer's name, and taxation number 统一社会信用代码:12100000466006834N on the invoice!


Receipt (Shou Ju) is only a voucher of transaction, such as when the transaction took place and how much, and is invalid for any other purpose like refund or reimbursement.