Consumables invoices are office consumables invoices, office maintenance and accessories invoices. Consumables, as the name suggests, wear and tear materials. The definition of consumables is very broad, referring to the consumption of very frequent accessory products, usually refers to the office OA office equipment, IT and digital equipment daily operation, repair and maintenance of the materials needed. Consumables invoice is the invoice issued when purchasing the above materials. Invoice in China's social and economic activities has an extremely important significance and role, as follows: 1, the invoice has the legitimacy, authenticity, uniformity, timeliness and other characteristics, is one of the most basic accounting documents; 2, the invoice is the carrier of the content of the record of economic activities, is an important tool for financial management; 3, the invoice is the tax authorities to control the tax source, an important basis for the collection of taxes; 4, the invoice is the state supervision of Economic activities, maintenance of economic order, protection of national property security is an important means.
Article 3 of the Rules for the Implementation of the Measures for the Administration of the Invoice of the People's Republic of China includes the stub coupon, the invoice coupon, and the bookkeeping coupon. The stub copy is retained by the payee or the invoicing party for reference; the invoice copy is used by the payer or the party to whom the invoice is issued as the original proof of payment; and the accounting copy is used by the payee or the party to whom the invoice is issued as the original proof of accounting. Provincial and above tax authorities may, according to the invoice management situation and taxpayers' business needs, increase or decrease the number of copies other than the invoice copy, and determine its use.