Accountant: Invoices Are Very Important.

1, can foreign receipts received by enterprises be accounted for?

[q] how do I receive foreign form invoices? Do I need to register with the tax department?

[answer] according to the provisions of the People's Republic of China invoice management regulations (No. sixth of the Ministry of finance of the People's Republic of China), the tax authorities concerned may obtain the tax related invoices or vouchers obtained by the units and individuals from abroad. If the tax authorities have any doubt about the tax inspection, they can provide the certification of the overseas notarial institutions or certified public accountants, and be approved by the tax authorities before they can be used as accounting vouchers.

Therefore, your company can obtain overseas vouchers, but when the tax authorities review, you need to provide confirmation by your company.

2, how to deal with small and medium-sized invoices in good faith?

[problem] in tax inspection, it is found that a company has obtained several invoices. The enterprise has been included in the cost and has been deducted before the enterprise income tax. After sending a letter to the tax authorities of the issuing party, we have received a reply to confirm that the business and payment are true. Only the invoice issuing party has issued a "big and small tail" invoice. If the invoice content of the enterprise is consistent with the business and payment amount, will it be necessary to deduct the invoice from the invoicing party before deducting the income tax?

[answer] if a taxpayer has a real transaction and a bona fide acquisition invoice, if the tax authorities of the place where the drawer Party's taxpayer is located, the invoice is certified to be the issuing party's own purchase from the tax authority, and the purchaser, the issuing party, the business transaction and the receivables are the same party, and the actual transaction amount is the same as the amount listed on the invoice, and the invoice obtained will be used as a proof for the deduction before tax.

3. When the goods are more varied, will the invoice be issued?

[q] When taxpayers issue special invoices for value-added tax, how should they be issued when there are more varieties of goods? invoice ?

[answer] according to the Circular of the State Administration of Taxation on the revision of the provisions on the use of special invoices for value-added tax ([2006]156), the general taxpayers can distribute and issue special invoices for the sale of goods or the provision of taxable services. When the special invoice is collected, the list of goods sold or the taxable labor service shall be issued with the use of the anti-counterfeiting tax control system, and the financial special seal or the invoice special seal shall be affixed.

4. Can the invoice written in handwritten form be in? Pre tax deduction ?

[q] our company has obtained the invoice of the express company, but has not filled out the name of the company, and the financial personnel have filled it in handwritten form. Can the real and reasonable expenses in this case be deducted before the enterprise income tax?

[answer] the eighth provision of the enterprise income tax law stipulates that the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income. The Circular of the State Administration of Taxation on Issuing the notice on Further Strengthening the specific measures for tax collection and Administration (sixth of the national tax [2009] 114) stipulates that the management of pre tax deduction of enterprise income tax shall be strengthened. Legal and valid credentials not obtained according to the regulations shall not be deducted before tax. The twenty-second provision of the invoice management regulation stipulates that invoices that do not conform to the regulations shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to accept them. The twenty-third provision stipulates that invoices should be issued truthfully and in accordance with the time limits and orders of the statutes, by columns and by all combinations, and stamped with the company's financial seal or invoice special seal. Therefore, enterprises should pay attention to their invoices when obtaining invoices. Legality No invoice which is not in conformity with the provisions, such as incomplete items, untrue contents, no stamped financial seal or special seal of invoices, shall be required for any unit which does not conform to the prescribed invoice.

5. Is it possible to deduct the payment of invoices before tax?

[question] the court ordered the enterprise to pay the compensation, but could not get the invoice. Could the expenditure be deducted before tax?

[answer] the eighth provision of the enterprise income tax law stipulates that the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income. Therefore, if the payment of the compensation is related to the production and operation of the enterprise and belongs to the enterprise due to the contract behavior, it can be deducted before tax. The court decides that the enterprise shall pay the compensation, and the enterprise can deduct the evidence from the receipt issued by the court's judgment document and the payee.