Problems That Enterprises Should Pay Attention To When Obtaining Overseas Receipts

[q] to strengthen legal and effective voucher management, the first problem encountered by enterprises is that there are too many kinds of credentials. Distinguish 。 Why does this happen?

[answer] in China, it is not easy for enterprises to standardize the management of vouchers obtained. There are 3 main reasons for my generalization:

First, there are many kinds of vouchers. There are both invoices for tax administration and financial supervision, and self-made vouchers and overseas receipts. Tax invoices and financial instruments are also divided into many specific categories.

Second, the policy provisions involved are diverse, diverse and changeable. The use of invoices and financial bills involves a large number of policies and regulations issued by the finance and taxation departments, and policies and regulations are constantly changing. Taxpayers must understand the past and present policies and regulations. These policies stipulate that there are some national regulations issued by the Ministry of Finance and the State Administration of Taxation, as well as the local regulations issued by various departments of Finance and taxation. There are large regional differences in the use of invoices and financial instruments, which greatly increases the difficulty of using and identifying documents.

Third, fake tickets are more widely used. In October 27, 2009, the Ministry of public security held a news conference to announce the results of special actions to crack down on invoice crime. It clearly stated that "the problem of using fake invoices in some industries is very prominent". "The problem of false invoices in administrative organs and public institutions should not be ignored." At the same time, there are still some false financial bills. All of these indicate that enterprises must exert great efforts to do well in the management of legal and effective vouchers.

Q: as you mentioned just now, our legal valid vouchers can be roughly divided into 4 categories: one is the tax invoice, the other is the financial bill, the three is the overseas receipt, and the four is the self made voucher. Two What is the basis of this classification?

[answer] in fact, the above 4 categories are not categorization of policy requirements, but are summarized in practice. specific classification It is not the only thing, only to facilitate understanding and discussion of problems.

[q] there seems to be no definite policy for the 4 types of certificates. Can you talk about the problem of self-made voucher first?

[answer] self made voucher looks the most simple and there are not many relevant policies and regulations, but the actual business process is also the most easily confused or confused. enterprise Self made voucher, as the name implies, is the certificate produced by the enterprise itself, which is mainly used for specific projects that do not flow out of cash or specific payments to individuals, such as depreciation of fixed assets, intangible assets, impairment of financial assets, and payment of wages to employees. It is difficult to accurately summarize the scope of use of self-made documents. Of course, we can use the exclusion method to express that in addition to obtaining tax invoices, financial bills and overseas receipts, enterprises can use self-made credentials. This is correct, but it is useless. In fact, different industries have different use scope of self-made vouchers, which requires enterprises to accumulate and summarize in practice. At the same time, they should communicate well with tax authorities so as to avoid differences in understanding and implementation of policies.

[q] for offshore receipts, it is relatively easy to understand, that is, the evidence to obtain payment from overseas. Then, what problems should enterprises pay attention to when obtaining overseas receipts?

[answer] because many countries do not have the system of "tax control by vote", many countries do not have the concept of tax supervision. Although foreign countries also have the concept of invoices (invoice), these overseas invoices are often made by some collection companies or individuals themselves. Because of this, some people have incorporated offshore receipts into corporate self-made vouchers.

When an enterprise obtains an overseas receipt, it should be noted that according to the thirty-fourth provision of the invoice management regulation, the tax authorities concerned may have doubts about the tax related invoices or vouchers obtained from outside China. If the tax authorities have any doubt about the tax inspection, they may ask them to provide the certification certificate of the overseas notarial institution or the certified public accountant, which can be used as the voucher for the accounting calculation after being examined and approved by the tax authorities.

The nineteenth section of the current rules for the implementation of the Interim Regulations on business tax also stipulates that the amount of money paid to an overseas unit or individual shall be a valid and valid certificate of the receipt of the unit or individual, and if the tax authority has doubts about the receipt of the receipt, it may require it to provide the confirmation certificate of the notary public abroad.