When do laws and regulations stipulate that invoices should be issued? Based on the need to prove the transfer of ownership of goods and funds, the need of accounting and the need of tax management, when confirming business income, the payee should issue an invoice to the payer, and under special circumstances, the payer should issue an invoice to the payee. At the same time, the scope of invoicing is consistent with the scope of invoice use. Therefore, the payer shall not issue invoices when non-operating business occurs, and shall not issue invoices when settling business transactions between departments within the unit, and may use internal settlement vouchers.
Invoice issuance is an important link to realize its use value and reflect economic and business activities. Whether the invoice is issued is true, complete and correct is directly related to whether the expected purpose of invoice management can be achieved.
The expanded data can be invoiced and reimbursed according to the actual business of the company/company!
From July 1, 20 1 and 20 17, detailed invoices for non-commodities such as office supplies, consumables, printed matter, books and labor insurance supplies shall not be issued for taxable service names, and such invoices will no longer be accepted for reimbursement.
2. Except for train tickets, plane tickets, travel to travel itinerary, going out on business visas, and individuals paying insurance documents directly in social security institutions, they can all reimburse bills under their real names. The name of the purchaser of other invoices shall be filled in with the full name of the unit and the taxpayer identification number.
3. Taxi tickets cannot have invoices of the same car for consecutive periods.
4. The meeting notice, agenda and cost budget should be attached to the invoice of meeting fee.
5. The consulting fee shall be attached with an agreement and paid by transfer according to the agreed unit name, with no limit on the amount.
6. Carefully get the invoice from the general machine.
At present, except for a few small enterprises in China, most enterprises have stopped using general-purpose machines to make invoices, which are also the invoices that the tax bureau focuses on.
Please pay attention to: the third phase of corporate tax big data, 360-degree supervision of invoices, the tax bureau knows the enterprise better than ourselves. Recently, many enterprises have been investigated. How to reduce tax risks, please pay attention to the following matters;
1. When issuing the general VAT invoice, the taxpayer identification number or unified social credit code of the buyer must be filled in, and the invoice must be filled in according to the facts. The goods sold must be purchased and sold, and a service ticket must be issued for contract inspection. The name of the ticket is office supplies, materials, daily necessities, electronic products and other terms, and a list must be attached. If the ordinary invoice cannot print the tax control list, please keep the shopping list or shopping receipt for future reference.
2. Tickets for welfare expenses such as gifts and meals should be opened as little as possible. There is a tax deduction standard for entry, and there is a problem if it is not entered.
3. The third phase of Golden Tax accurately calculates the industry tax rate, which is much lower than the industry. There must be something wrong. Please calculate the tax rate monthly.
4, posting for friends, it is not advisable to invoice for friends. July 1, bank tax network, check the bank account transactions if you want, and there will be no more public-to-public and public-to-private transfers, which are unclear.
Baidu Encyclopedia-Issue Invoice