Invoices are the best vouchers for accounting, but in the process of accounting practice, some businesses, even if they obtain invoices, may not be recorded, and if they are forcibly recorded, they are likely to bring tax risks to the company!
There are 6 types of invoices, which cannot be directly credited to the account! Let's take a look!
01. Conference fee
Conference fees are one of the most stringent subjects administered by the tax department. Just because the content of consumption is related to catering, accommodation, and tourism that are not deductible from input tax.
Therefore, if you want to pay for the conference fee, you must make the conference fee impeccable. With just one invoice, it is very likely that you will not even be able to declare, let alone the later audit stage.
In addition to the invoice, the following documents are required for the payment of "conference fees":
(1) Notice of Meeting, which certifies the existence of the meeting;
(2) The leader of the unit signs the instruction approving the participation in the meeting, indicating that the unit agrees to participate in the meeting;
(3) List and signature of participants;
(4) Photos of the meeting, try to keep the photos;
Although meeting photos are not required, the presence of meeting photos is the best evidence to deal with the audit.
(5) Meeting minutes.
Prove that the content of the meeting is true and that it is a company's comparative expense, not employee benefits.
Cases to be audited
It can be seen that the enterprise was finally characterized as tax evasion because the conference fees paid before tax did not meet the tax regulations, and was fined + late fees.
If you rummage through the tax inspection notices of various cities, it is always easy to find the notices that have been characterized as false business because of the expenditure of conference fees.
02. Travel expenses
The invoices that can be reimbursed for travel expenses include: tickets, meals, accommodation, transportation expenses, business trip subsidies without deduction of individual income tax, etc.; These invoices and expenses are sensitive invoices or expenses.
The catering invoice is the easiest invoice to obtain and often used for business entertainment expenses, and it is also the choice of some small and medium-sized enterprises to often make up the bill.
Therefore, catering invoices are also a focus of tax audits. In the reimbursement of travel expenses, in addition to the necessary invoices, the following documents are required:
(1) Business trip application form
The employee must submit a written application and be signed by the corresponding person specified in the company's policy.
(2) Business trip reimbursement form
The employee submits the reimbursement, which is signed by the manager and relevant personnel as a voucher.
03. Business entertainment expenses
This is almost one of the most troublesome accounting subjects, which has a double limit of pre-tax deduction and is the key audit object of the tax department.
If you are not careful, you will be recognized as a gift and need to pay personal income tax. In addition to the necessary invoices, the following documents are also required for business entertainment expenses:
(1) Approval form for entertainment application. To justify the business entertainment, the specifications must meet the requirements of the company and the tax department.
(2) A detailed list of expenses with the amount.
(3) Proof of payment is required for the business entertainment expenses to be paid by the employee.
(4) Gift delivery list for giving.
04. Rent invoice
Rent invoices, before entering the accounts, it is necessary to judge whether the rent invoices have a corresponding contract, if there is a corresponding contract, pay stamp duty according to the contract amount, merge the transfer vouchers, and form a three-stream (four-stream) integration of invoices, contracts and cash, and record them in the accounts.
If there is no contract, it is considered a perpetual contract. The parties renew the contract each time according to the payment period, and if one party does not renew the contract, notify the other party one month in advance. Stamp duty is accrued on the amount actually paid each time.
Special Notes:
The remarks column of the housing lease invoice should be filled in with the immovable property, that is, the detailed address of the house, and the invoice that does not indicate the detailed address of the immovable property in the "remarks column" is an invoice that does not meet the requirements.
05. Refueling ticket
Fuel stamps are the best means for individuals to get invoices, as many employees drive vehicles. It is useless for an individual to get a fuel ticket, and he will give it to the company or sell it to the company.
In addition, not all fuel stamps can be deducted from taxes and deducted before tax. If you want to be reimbursed for the refueling invoice, you need the company to have a car or the company rents a vehicle to be reimbursed. This sets two prerequisites for refueling ticket reimbursement:
(1) The company has a car
The reimbursement of the refueling ticket cannot exceed the mileage of the company's vehicle.
(2) The company does not have a car
For the reimbursement of fuel tickets, you need to have the "Car Application Form", "Vehicle Rental Contract", and proof of payment for car rental at the same time. (Rental available from individuals)
06. Excess electricity invoices
This is a headache for many industrial accountants.
Because there is a clause in the tax inspection system called "mismatch between electricity and income", once it is determined that there is a mismatch, the system will urge the tax administrator to strengthen the supervision of the enterprise, and even cause an audit if it is serious.
Moreover, if there is a mismatch between the electricity bill and the income, after relying on the specific data of the enterprise to declare it into the tax bureau system, the system will automatically prompt that the ratio is abnormal compared with the average level of the same industry, and remind the tax administrator that the enterprise has doubts and strengthens supervision.
But don't panic, although it will prompt an abnormality, as long as the enterprise itself has no problems and can give a reasonable explanation, there will be no problem.