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    Eight Of The Invoice Is Not Allowed.

    2010/12/18 10:53:00 45

    Accounting Of Invoice Enterprises

    Recently, a piece of land tax was published in Guangzhou. Article It is reported that a customer in Zengcheng has offered the restaurant owner an invoice of 10 thousand yuan for his restaurant after he consumed the restaurant, and the tax paid by him is paid by him. The owner of the restaurant thought that he could keep the guest in his personal condition. He often came to spend money without losing money, so he would buy it back from the tax department and return the invoice to the customer without the invoice stamp. The customer turned over and sold it to a place of entertainment, which was discovered by the tax authorities in checking the entertainment place, and then investigated the illegal use of invoices in restaurants. The local tax department has imposed a fine of 1000 yuan upon the fact that the restaurant has not issued the invoice according to the regulations. The land tax department said that the units and individuals who did not issue invoices in accordance with the regulations could be fined up to ten thousand yuan in addition to confiscation of illegal income.


    How can the invoice be used indiscriminately? Let's take a look at it. invoice The "eight prohibits" stipulation, learns to use the correct knowledge of invoices.


    1., we must not be "lucky." The so-called "wear and tear" refers to the fact that the invoices are filled out to help the customers to rewrite their names and help others to cheat.


    2. no "empty city plan" is allowed. blank Invoice.


    3. no "head and tail". The so-called "head and tail" means that the invoices are filled out, and the duplicated invoices are separately completed. The amount of invoice or payment reimbursement is very large, while the sum of the stub Union and the bookkeeping amount is very small. This is a typical tax evasion.


    4., it is forbidden to "break up the whole into parts". The so-called "piecemeal" refers to the enterprise's financial department to dismantle the entire invoice. This is not easy to manage, and is easy to cause invoice loss.


    5., it is not allowed to "go abroad" instead of issuing invoices other than the company's business scope.


    6., it is forbidden to "transplant flowers and trees". The so-called "shifting flowers and trees" means that the financial department should alter the original invoice in order to simplify the work due to filling in errors or other reasons.


    7. no transfer is allowed. The so-called "switching" means that the units or individuals who fill in the starting ticket may borrow the invoices or invoke the invoices for others. The restaurant owner in this case is the most representative representative of this violation.


    8. no "wearing a hat" is allowed. The so-called "unauthorized wear of hat" means that the invoice Department has not invoiced the highest denomination of the invoice. For example, the invoice of 100 yuan can not be issued on a thousand yuan invoice. The ten yuan can not be issued on the invoice of 100 yuan.


    After looking at this "eight prohibits", I would like to recall if you have invoiced in accordance with the regulations. If you do not follow the rules, you will be strict with yourself. You will not be able to regulate your behavior with eight.

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