Do Not Touch The 9 Misunderstandings Of Accounting.

　　 First, the equality of borrowing and lending is the sole purpose of filling accounting vouchers.

Accounting vouchers must be equal, but loan equality should not be regarded as the sole purpose. In practice, we need to think more about matters other than credit equality. Here is a list of things that need to be considered.

A: examine the authenticity, legality and compliance of negotiable instruments.

B: are all the elements of the accounting voucher complete and accurate?

C: whether the reimbursement is in line with the company's internal control system and process regulations. Whether the reimbursement procedure is reasonable, whether the signature is complete and whether the approval authority is appropriate;

D: examine the elements of the bill (time, place, amount, invoice number) and business content.

E: is there a budget for each expenditure and whether the budget is in line with the budgetary provisions? Is there any treatment plan for the super budget?

D: will the filling be convenient for checking and querying in the future, and whether the data will be easy to extract and process in the future?

F: whether the special matters are approved according to the system or the relevant leaders.

G: risk prevention consciousness. When filling the voucher, we must have the awareness of tax risks and legal risks.

H: we must have a sense of budgetary control when expenses are reimbursed. Hospitality, advertising fees and so on should always be concerned about whether the excess income tax deduction limit.

I: other accounting standards stipulate the requirements of enterprise management accounting.

　　 Two, no invoice will not do accounts.

Because our tax administration relies too much on "vote control tax", we must see the invoices before making accounts. No invoice can be entered. And no invoice entry, nor can it be deducted before tax.

In practice, many people confuse accounting and tax laws. Even appear to do the bill, no ticket is not accounted for, no invoice will not make account of the situation. There are no provisions in the relevant provisions of the accounting and tax laws that the invoice is the only valid legal document. Accountants do not have to equate legal valid certificates to invoices, and when they encounter tax officials who only recognize that invoices are the only valid legal documents, they need to argue for it. Then there are still some items that do not need invoices and can be deducted before tax. As follows:

A: salary, bonus;

B: social security expenses and trade union funds;

C: employee benefits;

D: interest payments on bank loans;

E: Bill of Road Branch (according to the notice of the State Administration of Taxation on the issue of the use of value-added tax invoices and tax control for railway transportation and postal business tax reform (State Taxation Administration Announcement No. seventy-sixth 2013), Article 1 (two) stipulates that the China Railway Corporation and its transport enterprises (including branches) may temporarily postpone the use of their own printed railway bills).

F: loss of assets impairment;

G: payment for liquidated damages;

H: fines;

I; depreciation of fixed assets;

J: reserves (in line with the provisions of the tax department, asset impairment reserves, risk reserves);

K: labor costs to overseas enterprises (all involved in overseas labor services do not need to be paid in China, business tax and corporate income tax), so no formal invoice is required. The enterprise can rely on the bills issued by overseas enterprises, and the foreign exchange certificates and contracts provided by the foreign exchange administration for pre tax deduction. );

L: other conditions that do not require invoices.

　　 Three, receipts can not be accounted for, nor can they be deducted before tax. 。

1, in practice, people often ask whether receipts can be reimbursed. Some people say that receipts must not be reimbursed. The reason is that the receipt can not be deducted before tax. This problem is a typical confusion of accounting entry and pre tax deduction. In accordance with the accounting standards, the entry requirements can be accounted for, and whether it can be deducted before tax is a matter of tax law. If the income is accounted for, the tax law can not be deducted before tax. Then adjust directly to the tax law level. Just imagine that business personnel can not get invoices for special reasons because of their business activities. Then, because it can not be reimbursed because it can not be deducted before tax, does it mean that the cost is borne by itself? For the two sets of accounts, this kind of illegal operation really does not want to say much, and do and cherish it.

2, solve the problem of receipt receipts, then receipts can be accounted for, but can it be deducted before tax? Many people take it for granted that the "ticket control tax" will certainly not allow deductions. If the accounting practice of enterprises is a stubborn thought of "tax control by vote", it may not be possible to do so. Let's take a look at what daily receipts can be deducted before tax. (see finance comprehensive No. [2010]1 Interim Measures for the administration of the use and settlement of negotiable instruments in administrative institutions)

A: Toll bills issued by various government departments.

B: charging bills issued by various departments.

C: donation receipt;

D: receipt of trade union funds;

E: Court receipts for enforcement fees;

F: Army receipts;

G: other receipts that meet the requirements and can be deducted before tax.

　　 Four, white sticks can not be accounted for, nor can they be counted. Pre tax deduction 。

Whether the white bill can be accounted for is still the same as the third point receipts. Accounting and pre tax deduction are two things in accounting and tax law. The white bill can be accounted for, but whether it can be deducted depends on the relevant provisions of the tax law. In fact, regarding the provisions of the accounting standards, the enterprises in accordance with the accounting standards shall be able to enter the accounts if the accounting standards are placed in the accounts. If the expenditure is not in line with the pre tax deduction requirements of the tax law. It is also true adjustment. This is the difference between accounting and tax law.

Now we can simply list the daily possible white stripes before tax deduction. If the following can be deducted before tax, it is necessary to communicate with the local competent tax authorities and provide relevant supporting materials, so as to assist the proof that the cost is a reasonable, authentic and valid certificate approved by the tax law. For example, whether the expenditure on economic matters occurs, whether there is a court judgment or mediation agreement, and the arbitration agency's ruling. For example, the compensation for the payment of economic activities is not part of the extra cost, whether there is an agreement between the two sides to provide taxable goods or taxable services, and the written agreement signed by the two sides.

A: only child subsidies, high temperature subsidies, heating allowance;

B: severance allowance;

C: compensation;

D: the penalty stipulated in the economic contract.

E: all kinds of compensation and compensation paid to individuals. (compensation for removal and compensation for young crops), but corresponding documents such as compensation agreement should be provided. );

F: welfare benefits such as pensions and benefits.

G: funeral expenses;

H: other valid and valid certificates that can meet the tax law before tax deduction.

Those above constitute personal income tax payment obligations must be paid personal income tax.

　　 Five, accounting vouchers must have original vouchers.

According to the fifty-first paragraph, the third paragraph, and the fourth paragraph of the accounting basic work standard, except for the accounts receivable and the corrected bookkeeping vouchers without the original vouchers, other bookkeeping vouchers must be accompanied by original vouchers. Therefore, in addition to checking out accounts and correcting incorrect bookkeeping vouchers, there is no need for original vouchers. Others need original vouchers.

　　 Six. voucher The abstract is not important.

In accounting voucher filling, we think the accounting subjects are right, the amount is correct. Other things don't matter. As for the summary of the document, it is not very concerned, or even considered negligible. First, the summary of the certificate is certainly useful, but you may not use it in practice. It is not a simple matter to write a summary of the voucher. We need to grasp it in two directions. First, the abstract is too simple. For example, business personnel reimburse travel expenses, and write "travel expenses" directly. For example, daily reimbursement expenses, write "reimbursement" directly. It is too simple to write. Writing is the same as not writing. The basic elements, time and figures are not covered. It is impossible to check accounts for the future, nor to analyze the numbers. Two is to write too thin, too thin to write it is not called a summary, then detailed records. At the same time, in the current accounting environment, enterprises have some "you know" expenditure. If the writing is too thin, the problem is also very serious. Not here, you know. Therefore, the summary writing should be concise and not simple, comprehensive and not cumbersome. The best is precision and accuracy.

　　 Seven, regard the tax law as a criterion for making accounts.

In practice, many accountants make their accounts in accordance with the tax law, so that accounting standards are caught in an awkward position. There are many reasons for exploring. First, the accountants themselves make their accounts as the purpose of tax return. The ultimate goal of accounting is to declare tax. Or the boss is positioning the accounting industry as a tax return, and the boss doesn't care what kind of report you have. The boss cares only about the amount of silver. How to pay less tax? As a result, accounting making accounts is for tax service. So how to operate in accordance with the tax law. This phenomenon is more serious in small businesses. Some accountants even hope that accounting and tax laws can be unified. Two, accountants confused the provisions of accounting and tax laws. For some tax laws and accounting regulations, they are not treated differently. For example, on improving the fixed assets accelerated depreciation enterprise income tax policy (fiscal and taxation [2014]75), "the fixed assets of unit value of not less than 5000 yuan for all industries and enterprises are allowed to be included in the current period cost at a time when deducting the taxable income amount, no longer the annual calculation depreciation". Many people believe that the accounting conditions for fixed assets are changed to more than 5000 yuan, accounting for fixed assets, and accounting for less than 5000 yuan. Or accountants recognize that this is a tax law, but think that such adjustment is too cumbersome. Why not follow the tax law? There are many controversies in the practice of accounting according to the tax law, both in theory and in practice. But our accountants should at least know that there is a guideline for accounting, where we should know how to operate according to accounting standards. It is also known that there are differences between accounting and tax laws. Rather than regard the tax law as a criterion for accounting, I do not know it myself and confuse the accounting tax law with my own mind. Accountants can not put themselves in prison and restrict themselves to tax accounting. More thinking about the future accounting information, data. And the functions of management accounting. Although the present accounting profession and objective environment is so, but with a common saying, life is not just about poetry and distance.

　　 Eight, accounting do not need to consider accounts. tax law 。

The seventh point is that we can not regard tax laws as accounting standards. It is emphasized that accounting standards and tax laws should be clearly distinguished. Does that mean that accounting is entirely based on accounting, and there is no need to consider the tax law at all? If you think so, you go to another extreme. Theoretically speaking, the relationship between accounting and tax law is the return of Qiao GUI Qiao road. The purpose of the two is different. It is impossible and unnecessary to completely unite. The existence of differences is precisely the result of different purposes. But in practice and the influence of "accounting environment",

In real conditions, there is no condition for accounting to make a set of accounts, and tax law to make a set of accounts. Under the current conditions of collection and management, the tax law is mostly based on the real and reasonable accounting of the authorized accountant, making a readjustment of the accounting accounts. Therefore, the tax law will make some provisions on accounting treatment in consideration of factors such as the cost of collection and administration. So we have to consider the matter of tax law when we do accounts. For example, the author summed up a text "tax law requirements accounting separately", its Chinese requires accounting separately accounting, otherwise, tax law can not enjoy some preferential policies and policies. For example, about equity and asset transfer (fiscal 2014 [109]), the accounting treatment has made special provisions. If the accounting process is incorrect, it will lead to failure to operate according to policy. There is also a recent deduction of R & D expenses (tax [2015]119). The cost of R & D and production and operation expenses are not accounted for separately, and the deductible deductible deduction is not included. There are other regulations on accounting treatment done by tax laws. As for the fiscal and taxation circles, there are different opinions on the interference of accounting regulations by the tax law. As an accountant in the front line, let's go honestly.

　　 Nine, make account according to the types of documents.

In practice, accountants do many accounts according to the type of invoices or documents. The most common thing to see is to see food and beverage invoices included in the business entertainment expenses. When accounting is done, it should be based on the nature of the business to determine the subject matter of the cost, instead of identifying the accounting items according to the types of documents. For example, catering tickets can be entered into business entertainment fees according to their business nature, and can be included in the "staff welfare benefits". They can be included in the "travel expenses" and can be included in the "conference fee", which can be included in the "staff education fund".

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