After reading this article, please do not ask me invoice could it _ net _ Chinese accounting perspective is required accountants - CPA |? Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

Small A is the unit , The main job every day is reimbursement. Company travel expenses, office expenses, hospitality, , Repair fees, etc. have to go through her hand. Friends say that small A is the God of Wealth, without his review, you can not easily get the reimbursement. This is not a few days ago for a And the unit of the technician had a big fight. The reason is very simple, the technician came back to take a travel fee invoice, the results of the unit name written as a shorthand The Small A audit does not pass, the technician can be anxious. "If the name of the unit is so long, how can not write it?" "I can not say that I still fly back to the ticket?" "After we are so hard every day to run maintenance equipment, every day you take the office to blow air conditioning, Go "" I'm looking for you to go. " Although the small A is also a veteran of the old staff, but after all, is a little girl, but also wronged crying. Small A said that this kind of thing is not a minority, especially After the invoice changes, many invoices also have a request, electronic invoices since the promotion of the audit work has increased, and thankless things often happen. Really is not our accounting nothing to find things, reimburse card card to the card to pay card. We are also braved the pain of the people off the company to save taxes; really we are so brave, a bar, we are no way, the business is not real, we also depends on the invoice, who let the Inland Revenue Department to vote tax The You really do not believe, look at this case, an invoice chapter into the old version, the tax authorities were ordered to carry out the input tax, the amount of up to nine million! January-August 2012, Jidong Cement Limited from Quanxing Cement Co., Ltd. purchased cement clinker and other goods 69 invoices, excluding tax amount total 56,191,679.51 yuan, enter the total tax items 9,552,585.39 yuan. Billing dates are in 2012, stamped with old invoices. According to the State Administration of Taxation Notice No. 7, 2011, the new "invoice special chapter since 2011 Enabled, old invoice special chapter can be used until 2011 1 "Of the provisions of the above 69 invoices are" does not meet the requirements of the invoice. " , By the request The IRS study agreed that Jidong Cement Heilongjiang Co., Ltd. above 69 invoices are not used for pre-tax deduction, deductible taxes, limited to your business in 2014 Before the VAT input tax, according to the provisions of the red invoice issued to re-obtain the required invoices, to offset the VAT input tax and Pre-tax deduction In fact, reimbursement is mainly a review, The audit section is mainly audited The Which documents the most important original documents have invoices. National Tax Administration [2008] No. 80, "the State Administration of Taxation on the further strengthening of ordinary invoices Notice of Work "is found in daily inspection use So small A do is right. In fact, daily work, many business people do not understand is very, very normal, honestly, The What address Can not be deducted, invoice elements fill incomplete can not be deducted, password area dislocation is non-compliance invoice. There are a lot of financial also said that these are no problem ah, our units did not audit so meticulous, the Inland Revenue Department has never managed ah. Every time people do not check that there are problems with it. Yes, there is such a situation, encountered this situation, I can only say that you congratulate you, you are in the environment I envy. , Have been punished friends do not feel wronged, the Inland Revenue Department is justified. Everything we can follow the rules to do things. The After all, when the inspectors listed the following terms to be punished, you absolutely have nothing to say. Article 9 Where a taxpayer purchases goods or taxable services, the VAT deductible certificate does not conform to the relevant provisions of laws, administrative regulations or the competent department of taxation under the State Council, and the input tax shall not be deducted from the output tax. Article 21 , Shall not be used as a financial reimbursement voucher, any unit and individual have the right to refuse. Article 22 An invoice shall be issued in accordance with the prescribed time limit, order and column, and all shall be issued in one fell swoop and shall be stamped with the special seal of the invoice. Article 28 Units and individuals must do so when invoicing And in the invoice Union and the deduction plus stamped special chapter. State Administration of Taxation on the revision of the " "Notice" Article 11 A special invoice shall be issued in accordance with the following requirements: (B) writing clear, not pressure line, wrong grid; (3) Invoice and deduction plus financial chapter or invoice special chapter "Note: According to the invoice management approach can only cover the invoice seal"; (4) to be issued according to the time when the VAT duty is paid. The purchaser shall have the right to reject the special invoice that does not meet the above requirements. Of course, do not think that only accept the invoice have these provisions, if you are the seller, you invoiced invoice, issued a non-compliance invoice is to accept the punishment. Article 35 Whoever violates the provisions of these Measures shall be ordered by the tax authorities to make corrections within one of the following circumstances and a fine of not more than 10,000 yuan may be imposed; the illegal gains shall be confiscated: