Note! These kinds of expense bills cannot be reimbursed, and the accountant will be refunded immediately after receiving it!
For a business to operate, the whole situation related to invoicing cannot be avoided. Therefore, in the process of the company's business, both enterprises and accountants cannot ignore the situation related to invoices and bills! Moreover, in the process of accounting, some situations about invoices also need to be paid attention to! Then, when it comes to the following centralized expense invoices, you need to pay attention to them and can no longer be reimbursed!
1. There is no real transaction, and the invoice is completely false
When it comes to "false" invoices, this must not be recorded! And, it's not just a fine, it's also a violation!
2. Invoices cannot be recorded without a taxpayer identification number
3. The name of the invoice item is general, such as the general name of food, etc., and the details are not specific, and they cannot be recorded!
4. Print the invoice with the list on A4 paper by yourself, and it cannot be recorded in the account. (There is no limit on the number of lines in the invoice, and the type of goods can be reflected in the invoice; If it is through the tax control system, it can be printed on A4 paper! ）
5. If the items in the remarks column of the invoice are incomplete, they cannot be recorded!
6. If the tax classification code of goods and services of the refined oil invoice is selected incorrectly, there is no "refined oil" in the upper left corner, the "unit column" is filled in incorrectly and the "quantity" is filled in incorrectly, it cannot be recorded.
7. Incorrect selection of the applicable tax rate will not be credited
8. Invoices without a code abbreviation are not eligible to be recorded!
For some non-compliant invoice bills, they cannot be used as pre-tax deduction vouchers! Therefore, for the main business substantive expenses in daily work, relevant supporting materials also need to be retained! Like what:
1. Physical assets: office supplies, machinery and equipment, etc., there must be warehousing lists, approval procedures, procurement contracts, etc.
2. Rent invoice: whether the lease contract and invoice date are consistent!
3. Travel expenses: Tickets for the number of people, tickets, meals, and accommodations that correspond to the place of business trip!
Wait a minute
Therefore, whether you receive an external bill or a bill issued by yourself, you need to pay attention to the importance of the invoice! To determine the authenticity of the business related to the situation! Of course, for enterprises, what they need to know now is that they can also apply for the corresponding discounts, such as the preferential treatment of approval and reward support, you can apply to understand!
Disclaimer: The source of the article is Gongyi Chong Yi Hao's "Tax Sui" for details of regional incentives, please move