Accounting Treatment: Relationship Between Invoices And Receipts

1. types of receipts include receipts and payment receipts.

Receipts that relate to receipts (which cannot be linked to income costs) can be used to make accounts; payment receipts can also be made, but when calculating taxable income of enterprises, they are not allowed to be deducted before taxes.

Whether the receipt can be accounted for depends on the type and scope of the receipt.

Receipts can be divided into internal receipts and external receipts.

The external receipts are also divided into three categories, namely, the tax department, the financial department, and the army receipt.

The internal receipt is the self-contained credentials within the unit, that is, the original voucher made by ourselves.

For internal business, such as internal allocation of materials, collection of employee deposits, refund of extra business travel loans, such internal self-made receipts are legal credentials and can be accounted for as cost.

Business pactions between units, receivables do not need to pay taxes after receivables, the recipient can issue a receipt issued by the tax department.

The administrative and institutional charges of administrative institutions may be used by the financial department to produce receipts.

If there is any business dealings between the units and the units, the receipts which are supervised by the army may be used without paying taxes according to the regulations, and such receipts can also be accounted for.

2. the fees involved are receipts. If they are agricultural products or waste materials, you can make the accounts, but deduct them before tax.

If you purchase raw materials from regular companies without asking for invoices, it will not only be damaged by your company's interests, but will also be fined by the tax authorities.

3. special receipts from administrative institutions can make accounts.

4. the homemade original invoice can be accounted for, including the receipt for the stationery store, but it will be deducted when paying the tax.

5. the receipt of funds should be purchased by the Local Taxation Bureau.

Invoices and receipts are all original vouchers, which can prove that a sum of money has been received or paid. The receipts can only be collected from receipts and receipts, and receipts and payments can not be regarded as costs, expenses or incomes. They can only be used as evidence for collecting payments. Invoices are not only receipts and payments, but also can be used as costs, expenses or incomes depending on the receipts and payments. That is to say, invoices are the original credentials of costs, expenses or incomes. For customers, different vouchers are required, which should be determined according to their purposes. Some people do business for enterprises and require reimbursement to enterprises. At this point, he must ask for invoices, otherwise he can not reimburse them, because receipts can not be cost or expense.

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Some people just want to prove that he has received or paid some money, do not want to be reimbursed vouchers, they must pay tax on invoices, and do not pay tax on receipts.

The price of the receipt is high, so these people ask for receipts instead of invoices.

The invoice was purchased from the tax authorities.

In fact, commodity tax and non tax refer to commodity price including tax and no tax.

When selling a product, if it is an ordinary invoice, the price it represents is

If the VAT invoice is issued, the price specified is the price without tax.

That is to say, invoice can be included in the cost as a certificate of reimbursement, and the receipt can only prove the cash relationship, but can not be included in the cost.