Misunderstanding And Accomplishment Of Accounting Voucher Filling

Because of lack of experience in financial personnel and non-standard accounting treatment, some tax inspectors turnover a lot of problems and make a lot of tax problems.

Even some of the expenses that should have been deducted were not deducted because of unreasonable accounting treatment.

And the economic business that happened clearly is not to be found in the accounts.

What are the reasons for these?

In general, IOUs refers to proof of receipt or receipt written on white paper.

Many financial staff believe that all ious can not be accounted for.

In fact, it is not the case. Paying the other person's personal and non taxable services expenses can be accounted for by IOUs, rather than invoices.

Such as: 1. Compensation and compensation expenses paid to individuals.

Such as compensation for demolition and compensation for young crops, but there is a corresponding proof of compensation agreement.

(2) subsidies for single child, heating allowance, heatstroke prevention and cooling; 3. Welfare benefits such as pensions and benefits; 4. Compensation for leaving; funeral expenses; death compensation; and fines payable according to economic contracts.

According to the court judgment or conciliation statement, the arbitration agency's ruling, the agreement signed by the two sides to provide taxable goods or taxable services, the written agreement signed by both parties, and other written documents as the basis for bookkeeping.

If there is any doubt above, please refer to the nineteenth provisions of the tax collection and administration law, the fourteenth provisions of the accounting law and the eighth articles of the enterprise income tax law, and also refer to the "Regulations on the management of pre tax deduction of enterprise income tax" issued by the Jiangsu Local Taxation Bureau in December 21, 2011 ([2011]13).

Myth 2: receipts can not be credentials for receipts, and receipts can not be credentials for bookkeeping.

No.

Comrades who have this idea are confused by making accounts and pre tax deductions. Reasons such as misunderstanding 1 are not mentioned.

All receipts can not be deducted before tax?

Some receipts, such as special bills issued by government departments, can also be deducted before tax. For example, 1. The toll bills issued by various government departments; 2. The charging notes issued by various departments; 3. Donation receipts; 4. Trade union receipts; 5. Court costs, enforcement fees, receipts receipts; army receipts; and specific provisions, please refer to the Interim Measures for the administration of the use and settlement of negotiable instruments in financial institutions [2010]1.

Misunderstanding 3: who will be the money to whom to check the bill?

Under normal circumstances, it is to collect whose money is to be charged, but there are exceptions, such as the entrustment of collection and entrustment.

Therefore, when filling vouchers, we must ask business matters clearly.

Employee loans for business trip, return to business after the trip, using bills to reimburse, more or less.

No matter whether employees return cash, they should be issued to the receipt.

Otherwise, if the financial account is wrong or the bill is lost, the travelling employee will be unable to prove that his loan has been written off.

Misunderstanding 5: the owner or employee of the A company to purchase goods and pay the money to A

In this case, unless there is a certificate of entrustment collection by A company, if A company recourse money, it will be hard to argue, and it will have to pay another payment.

Misunderstanding 6: travel allowance, meal allowance need invoice

Such subsidies do not require invoices.

But pay attention to the issue of personal income tax.

The travel allowance is exempted from personal income tax, and the specific standards shall be implemented in accordance with the provisions of the Ministry of finance.

And the allowance for meals should be treated in different ways: according to the document No. 82 of fiscal and Taxation (1995), the national tax return (1994) No. 089 stipulates that no allowance for tax payment is provided for in accordance with the provisions of the financial department. Individuals who work in the urban and suburban areas are not allowed to work outside the work unit or return to dinner, and do indeed need to eat out. According to the actual number of meal breaks, they receive the wrong meal according to the prescribed standard.

The subsidies and allowances issued by some units to employees in the name of meal subsidy shall be incorporated into the personal income tax collected from wages and salaries collected in the current month.

This view is not entirely correct.

After voucher, the original voucher must be attached to account vouchers except the checkout and correction errors. Some businesses do not necessarily have original vouchers for invoices, or they may be separate orders made by units outside.

Refer to the fifty-first basic principles of accounting, third, fourth, and other accounting vouchers except for checkout and correction errors, which can not be attached to original vouchers. Other bookkeeping vouchers must be accompanied by original vouchers.

If an original voucher involves several bookkeeping vouchers, the original voucher can be attached to one of the main bookkeeping vouchers, and the number of the voucher attached to the original voucher or the copy of the original voucher is indicated on other accounting vouchers.

If the expenses listed in the original voucher need to be shared by several units, the portion of other units should be paid to the other party's original voucher for splitting.

Misunderstanding 8: write off the reverse blue letter, write off, write off.

The voucher should be written off in the direction of the scarlet letter instead of the reverse blue word.

Only when the same amount is written against the scarlet letter, will the amount of the account balance and the direction of the loan be accurately reflected.

For more information, please pay attention to the world clothing shoes and hats net report.