The most important cultural and practical point about a 收据 (shōujù) is what it is *not*. In Western cultures, a single “receipt” usually serves all purposes: personal records, returns, and business expense reports. In China, this is not the case. The key distinction is between a 收据 (shōujù) and a 发票 (fāpiào).
This distinction creates a common and important interaction in daily life. For any significant purchase (a business dinner, a computer, a taxi ride for work), it is standard practice to explicitly ask for a fāpiào by saying “我要发票” (Wǒ yào fāpiào). Simply getting a shōujù will not be sufficient for official purposes, a hard lesson many foreigners learn when they submit their expense reports. This system is a core part of China's tax infrastructure and business etiquette.
You will encounter 收据 (shōujù) in several common situations:
The key takeaway is its informality. If the transaction has any official, business, or tax implication, you need more than a shōujù.
The #1 Mistake: Confusing 收据 (shōujù) with 发票 (fāpiào) This is the most critical pitfall for any foreigner living, working, or traveling in China on business.
Always be explicit about needing a 发票 (fāpiào) if the expense is for business. If it's for your own personal record, a 收据 (shōujù) is perfectly fine.