The Angle Of The Law Of Collection And Management: The Difference Between Accounting Voucher And Accounting Voucher

In our current tax collection and management law and accounting law and other laws and regulations, when it comes to the presentation of financial vouchers, there are two nouns of "bookkeeping voucher" and "accounting voucher", and the meaning and objects of these two nouns are irreplaceable and mutually used. Although accounting vouchers and bookkeeping vouchers are commonly used as professional terms in financial accounting work, their main uses are used as the basis for bookkeeping, but the tax houses still feel that there are still big differences between them.

It is a written proof for recording economic activities, defining economic responsibilities, and having legal effect. It is used as a bookkeeping basis to register accounting books.

Accounting vouchers, also known as bookkeeping vouchers or entry vouchers, are classified according to the contents of economic and business matters, and are used to determine the accounting documents made after accounting entries.

The accounting voucher requires the relevant original voucher to be effective in principle.

The original voucher, also known as a bill, is a written credential, which is obtained or filled up in the course of the occurrence or completion of an economic business, to record or prove the occurrence or completion of an economic business. It is the most legally valid document in accounting information.

Accounting vouchers include but not limited to original vouchers. The fourteenth provision of China's accounting law stipulates that accounting vouchers include original vouchers and accounting vouchers.

Accounting vouchers should be compiled on the basis of the original vouchers and related materials that have been audited. "

It can be seen that accounting voucher refers to the general name of financial vouchers including original vouchers and bookkeeping vouchers.

Bookkeeping vouchers are only one kind of accounting vouchers. They are the paper that accountants fill in the entry of accounting entries when they are making accounts, mainly providing the accounting entries for the convenient registration books, while those that really play a role and prove accounting items are the original vouchers attached to the bookkeeping vouchers, or only the accounting vouchers composed of bookkeeping vouchers and original vouchers have complete legal effect.

The original voucher is the basis for filling up the voucher, and the voucher is the basis for registering the account books.

Bookkeeping vouchers and original vouchers are juxtaposed from accounting vouchers, and simple bookkeeping vouchers do not contain original vouchers.

From the source and mode of acquisition, the original certificate is directly generated in the course of economic business. It is the first proof of the occurrence of economic business, and it is proved to be effective in law, so it can also be called "proof voucher".

Accounting vouchers are the documents that are made after the compilation of accounting entries, and popularly known as "accounting entry vouchers". They are bridges between original vouchers and books.

In accounting practice, if the account books and original vouchers are kept intact, even if there is no accounting voucher or simply destroyed, forged or altered accounting vouchers, it will not substantially affect the substantive judgment of accounting matters, whether for tax evasion or tax evasion, or for corruption, embezzlement, or other illegal purposes. Forgery, alteration, concealment or destruction of criminal offenders should be a combination of accounting vouchers and original vouchers, which will not be merely bookkeeping vouchers.

To this end, China's accounting law stipulates that no unit or individual should forge or alter accounting vouchers instead of "bookkeeping vouchers".

The 162nd section of the criminal law also stipulates "concealing or deliberately destroying" accounting vouchers ", accounting books, and financial accounting reports that should be preserved according to law, and the circumstances are serious.

It is not punishment for concealing or deliberately destroying the "bookkeeping voucher" that should be preserved according to law.

It can be seen that accounting vouchers and bookkeeping vouchers are two different ideas.

However, in the current "tax administration law", twenty-fourth, fifty-four, sixty, sixty-one, and sixty-three are all used as the term "bookkeeping voucher", and the analysis should be "accounting voucher" from the meaning expressed in all previous articles and the objects to be protected.

There are sixty-third definitions of tax evasion "taxpayers forge, alter, concealment, destroy books, bookkeeping vouchers without authorization, or spend more or less on the account books.

通知申報而拒不申報或者進行虛假的納稅申報，不繳或者少繳應納稅款的，是偷稅”為例，如果說某納稅人偽造、變造、隱匿、擅自銷毀的是不包含原始憑證，僅僅只是記賬憑證這張由會計人員填寫會計分錄時自制的紙，而會計賬簿和原始憑證均保存完整，難道就能說該納稅人是偷稅嗎?綜合前文對會計憑證、記賬憑證和原始憑證所進行的說明，從行為實質以及造成的后果分析，記賬憑證無非就是寫有會計事項摘要、會計分錄和金額的一張自制憑證，即使這張憑證不存在了或者被偽造，而其所反映的會計事項摘要在賬簿的摘要欄里有同樣的記載，會計分錄所對應的科目及金額也同樣體現在賬簿的會計科目記載中，最關鍵的能反映會計事項原貌的原始憑證也完整保存，納稅人能達到偷稅的目的嗎?顯然不能。

On the contrary, a taxpayer only keeps the bookkeeping voucher, this homemade paper, and conceals, destroys or forgery the important original vouchers, which constitutes a typical tax evasion. However, when the sixty-three items are used for qualitative analysis, they can not be regarded as tax evasion, because the objects concealed, destroyed or forged in the article are "bookkeeping vouchers" rather than "accounting vouchers" containing original vouchers.

Obviously, this is due to the mistake of Equing credential credentials to accounting vouchers at the time of the original legislation.

The reason for this deviation should be traced back to September 1992. The first article of the fortieth law on tax collection and administration and the supplementary provisions of the Standing Committee of the National People's Congress on punishing tax evasion and anti tax offense is defined as "tax payers take forgery, alteration, concealment, unauthorized destruction of account books, bookkeeping vouchers, and more or less expenditures on the books, or a means of making false tax returns. They do not pay or pay less taxes. They are tax evasion", which is used in the two laws.

When the criminal law was amended in 1997, the 201st definition of tax evasion continued to use the word "accounting voucher".

Because of the deviation in the terms of the original tax collection and management law and the 97 year criminal law legislation, there are some entanglements in the tax collection and administration practice and judicial practice on the crime of tax evasion and tax evasion. Based on the principle of "legally prescribed punishment for a specified crime", it is impossible to identify the behavior of forgery, alteration, concealment and unauthorized destruction of the original voucher.

The relevant departments have obviously realized that the "bookkeeping vouchers" in these laws should be "accounting vouchers" before they were properly amended, so that in December 1999, the NPC Standing Committee amended the "accounting voucher".

In the 162nd article, it is stated as "concealing or deliberately destroying accounting vouchers that should be preserved according to law".

Instead of using the word "accounting voucher" again.

From November 2002 to November 2002, the Supreme People's Court promulgated the second interpretation of several issues concerning the specific application of law in criminal cases of tax evasion and anti tax: "taxpayers' falsification, alteration, concealment and unauthorized destruction of invoices such as invoices for invoices should be identified as forged, altered, concealed or unauthorized destruction of accounting vouchers stipulated in the first paragraph of the criminal law."

In the form of judicial interpretation, the original voucher used for bookkeeping is identified as "bookkeeping voucher". In fact, it is a corrective remedy to the wrong words in the 201 section of the criminal law without amendment.

In tax collection and administration and judicial practice, many cases also prove that taxpayers' falsification, alteration, concealment and unauthorized destruction of financial documents for tax evasion are the accounting vouchers combining original vouchers and accounting vouchers, rather than just accounting vouchers with only accounting entries.

It can be seen that the meaning of "accounting voucher" and "bookkeeping voucher" are essentially different from those of indicators. At the same time, from the accounting law and the current criminal law as well as the wording of the Supreme People's court's judicial interpretation in presenting financial vouchers, it also shows that the term "accounting voucher" should be used correctly.

The 201st articles of the criminal law amended in February 2009 amended the definition of tax evasion in a large way. In the form of "cheating and concealing" instead of the original clauses, the specific sections and forms of "deception and concealment" should be enumerated in the form of judicial interpretation. According to the inherent characteristics of tax evasion, tax evasion must be related to the financial voucher.

When considering the similarities and differences between "accounting vouchers" and "bookkeeping vouchers", the term "accounting voucher" is used in relevant articles.

This time, it is gratifying to see that the published "tax collection and management law (Draft for Draft Amendment)" has been changed to "accounting voucher" in the relevant clauses, so that even if the terms of the same object correspond to a few laws, the objects to be protected and the illegal actions to be punished must be accurately described, so as to safeguard the seriousness and applicability of the law.

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