To Understand The Basis Of Accounting, Do Not Be Silly To Ask, "Can This Be Accounted For?"

The so-called "accounting credentials" refers to the original vouchers in accounting vouchers.

Then, what are the specific original documents in practice?

1, invoice is the most frequently mentioned.

2. Receipts issued by foreign enterprises;

3. Special receipts for non tax revenue.

4. The special financial receipt of the Chinese people's Liberation Army or the armed police force;

5. Special receipts used by hospitals, schools, etc.

6. Donation receipt;

7, bank, post, railway and other departments charge credentials and so on;

8, the company's own wages, reward, payment, receipts, cost accounting information, material distribution and so on.

9, asset theft alarm information, court ruling (judgment, mediation paper) and so on;

10, white slips: the so-called white slips, financial refers to the informal documents, that is: illegal notes, white bills.

The above is only a general idea. In practice, various kinds of original vouchers will be encountered.

Because tax management in our country relies heavily on the "vote control tax" in many times, it is a misunderstanding for some people who are involved in the accounting profession.

In fact, this is a big misunderstanding.

An important duty of accounting is to truly reflect economic business, and some economic businesses do not need invoices themselves.

1, it merely reflects the relationship between creditor and debtor.

Receipts, loan bills, contracts, bank returns, etc. can be used as the basis for making accounts.

For example, advance deposit, payment of arrears, capital lending and so on.

2. Business that occurs is a non tax business.

For example, the two parties have signed a contract, but a party has failed to perform the contract. Finally, the court decided or decided that the breach of contract should be paid by the breach party.

At this time, because there is no tax involved, the payment of liquidated damages does not involve invoices.

However, the two sides can act on the basis of legal documents, bank returns and so on.

In the process of land expropriation, enterprises will sign the relocation agreement with the relocated households, and then pay the relocation costs.

In the process, there will be no invoice, because it does not belong to taxable business.

Of course, the basis for making accounts can only be the agreement, receipt and payment credentials of the two parties.

In practice, there are many such cases.

3. Use by special departments

The so-called special instrument is a bill accepted by the state or the tax law except for tax invoices.

Specifically, there are special receipts for non tax revenue from government financial departments, receipts for use by armed forces and armed police, receipts for hospitals and schools, bank charges credentials, postal department toll credentials, railway toll credentials (including train tickets), airline charging credentials (including air tickets) and so on.

These special bills exist in real life, and most of them are also recognized by relevant state departments.

Therefore, although these special bills are not tax invoices, they can play the same role in invoices, and most of them can be deducted before tax.

After the business is changed to increase, bank fees credentials, postal department charge credentials, railway toll credentials and so on can all be required to issue VAT invoices and special invoices, and it is also possible to deduct the input tax in accordance with the law.

It's just that these state-owned monopolies are strong enough to get used to it for a while.

4. Internal credentials

The internal evidence generated by internal financial management is an important evidence for accounting making time.

For example, the depreciation calculation table of fixed assets made according to regulations can be used as the basis for the accounting of depreciation accounting entries; the material requisition list of raw and auxiliary materials is the most important basis for the production cost accounting of enterprises, and is also one of the accounting entries of accounting items such as "production cost".

Information on wages, bonuses, subsidies, etc. is the most important basis for accounting to deal with staff salaries.

The resolution that the board of directors or shareholders' Association decides to invest abroad is the basis for accounting to deal with "long-term equity investment".

All data relating to asset impairment provision, assets inventory surplus and loss handling, etc., according to internal control procedures, are the basis for these accounting operations or accounting entries.

The internal credentials of enterprises may vary according to the size and management mode of an enterprise.

5, IOUs should also be accounted for.

Although white may be illegal in form, it may be the embodiment of real economic business.

For example, an enterprise driver operates a unit of a car to act as a unit. Suddenly a dog is hit by a roadside, and the other person is compensated for 10000 yuan, and the other party has received a white receipt.

The chairman of the enterprise is also in the car, and the responsibility is not the driver's responsibility.

As a financial officer, such a similar account has been met. Aren't you going to enter the accounts?

Faced with this situation, the financial personnel first is to make a truthful account, reflecting the expenditure.

Whether it can be deducted before tax is another matter.

The enterprise income tax law and its implementation rules, etc., have never stipulated that formal invoice must be deducted before tax.

There are many provisions concerning pre tax deduction, but the rules must be formally deducted before tax deduction. My understanding is that goods or services involved are, in most cases, taxable areas of value added tax or business tax.

For example, the inventory of cost consumable should be deducted before tax, and the formal invoice should be purchased. If the cost of expenditure falls within the taxable scope of value added tax or business tax, it must be formally invoiced.

If the cost involved does not fall within the taxable scope of value added tax or business tax, there should be no formal invoice.

Also, goods or services imported from abroad can be provided without invoices, and of course, there will be no mandatory requirement for invoices.

This problem can not be generalized, depending on the scale, organizational form and internal control requirements of the enterprise.

In large and medium-sized enterprises, general management standards or budget management, enterprises have a more standardized hierarchical authorization system, etc., generally, the financial reimbursement will be handled according to the hierarchical authorization system. It is impossible nor should all the financial reimbursement be signed by the "boss". At the same time, in the regulated enterprises, the budgetary and extra budgetary expenditures will normally be divided, and the two party approval procedures are also different.

In many small private enterprises, the boss prefers to control his or her business. He prefers to carry out his "pen" in the enterprise without any signature from the boss.

This is also one of the reasons why many people have misunderstandings.

In short, there are many credentials involved in accounting, and there are many reasons and conditions for tax deduction. Welcome to add.

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