On The Necessary System Of Invoice Management

1. purpose: in order to better strengthen the management and financial supervision of invoices, protect tax revenue and maintain economic order, the system is formulated in accordance with the provisions of the invoice management formulated by the tax authorities and combined with the actual situation of our company.

2. the system stipulates the requirements and methods for invoicing, filling and maintaining invoices.

3. Invoice collar.

3.1 the invoice is unified by the company's finance department to the tax authorities after purchasing, and then handed over to the relevant departments for use.

3.2 set up the "invoices registration book", and record the date and quantity of the invoices, the starting and ending numbers of invoices, and the persons who handle them.

3.3 make sure that the special person is responsible for the daily management of invoice management, leading, retreating and issuing.

3.4 invoices are only allowed within the lawful business scope of the unit, and are not allowed to be transferred or sold out.

4. invoice filling

4.1 when filling out the invoice, it must not be allowed to issue invoices when there is no confirmed business income.

4.2 obtain invoice It is not allowed to change the purpose and amount of money. It must be issued in strict accordance with the prescribed time limit and number order, and it is required to complete the project in one column and all in one time. It requires complete projects, true contents, clear handwriting and the special financial seal or invoice stamp.

4.3 no Lending If, transfer or replace the invoice without the approval of the tax authorities, the invoice shall not be dismantled, and the scope of the use of the professional invoice shall not be expanded by itself.

4.4 establishment of invoices registration system Set up the invoice register and report the invoices to the competent tax authorities on a regular basis.

4.5 the wrong invoice should not be discarded. It should be stamped or cancelled and pasted on the stub for long-term preservation.

5. custody of invoices

5.1 the tax collector is responsible for the receipt and storage of invoices.

5.2 the storage and custody of invoices shall be strictly handled according to the provisions of the tax authorities, and shall not be lost or damaged without authorization. If there is a written report on the loss of the day, the competent tax authorities shall declare them invalid in the media such as newspapers and television.

5.3 the invoice stub and invoice register have been kept for 5 years, and the expiration is reported to be destroyed after examination by the tax authorities. The company is archived after the project is completed.

5.4 the tax authorities must make a tax inspection certificate when inspecting, and the financial personnel should cooperate with each other. When inspecting the tax personnel, they should issue a loan form when the invoices are issued, and the receipt should be paid when the invoices are checked out.