Can Non Company'S Invoice Be Reimbursed?

When a scholar meets a soldier, he can not clearly understand the situation. Sometimes it is really crazy. He always wants to find a black and white document from the pile of paper to provide for this matter.

In practice, it is why the white paper is considered to be the support of the document.

To understand this kind of problem, we must distinguish the project from step by step, and can not mix accounting treatment, invoice processing and enterprise income tax together.

First, judge the accounting problem.

The first question is whether the cost should be reimbursed.

Let's look at the invoice first. Let's look at the accounting standards - the basic principles first. This is the criterion for accounting, and others are rumors.

The two basic principles are:

The sixteenth enterprises shall carry out accounting recognition, measurement and reporting according to the economic nature of pactions or events, and shall not only take legal forms of pactions or events as the basis.

This is the fact that the substance is more important than the formal terms, and everything is "on the basis of the invoice". In front of it, the frost is just like the frost on the tile.

The other is about

Definition:

The thirty-third cost refers to the total outflow of economic interests that are not related to the distribution of profits to owners.

As far as travel expenses for reimbursement are concerned, it is in line with the definition of cost.

The occurrence of travel expenses is the essence of the business, and the invoice is only a legal form. If the invoice is not allowed, it is clearly against the sixteenth basic principles.

It can be seen that in the case of fees, there is no need for invoices.

That is to say, we even throw away all those invoices (except assuming that the invoice is illegal), as long as accountants and companies can confirm that the above expenses are recognized from other bills or information, they should also confirm the cost.

That is to say, it is wrong to consider whether the invoice is suitable, so as to decide whether or not to pay the bill.

Having understood the above conclusions, we know that for accounting treatment, audit and tax personnel can not directly identify the accounting process from the "invoice is not the company's head", but can only be questioned from the authenticity of the business, the certainty of the amount, or the possibility of tax risk.

Sometimes.

Never mix qualitative with each other.

OK.

When we know that accounting processing is completely correct, we can rest assured 30%.

Then consider the next question:

Can non company's invoice be reimbursed and paid in the company?

Two, judge the illegal invoice again.

At this point, we do not consider accounting treatment, because accounting processing is definitely correct, and tax payment is not considered.

Can only such an invoice be reimbursed? Is it illegal?

The invoice is subject to the invoice management method.

According to the "invoice management measures" and related regulations and normative documents, the management of invoices mainly includes registration, purchase, storage, issuance and collection.

For the correct use of invoices, there is no requirement that they should be paid in advance.

Here is a brief introduction of white stripes.

White is currently a concept with no definite legal connotation. If we combine the new and old invoice management methods to understand, I can define the white clause: the other voucher used in place of invoices is IOUs.

Therefore, the invoice must not be identified as IOUs.

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For example, a large category of "no reimbursement and payment" is: "invoking non-standard invoices" shall not be paid or reimbursed.

Therefore, if the invoice is not standardized, including false invoices, it can not be reimbursed or paid in the company.

Accounting should be combined with business judgment to determine why the invoices are open to individuals and whether they are irregular invoicing.

For example, it should be opened to the company, but it has been opened to individuals.

But if it can be opened to individuals, it is not nonstandard.

Let's take a simple example, like Zhang San going to dinner.

Zhang three eats, Zhang three pays, the boss opens the invoice three of the stage, this affirmation is not false open, does not calculate the nonstandard; if Zhang San tells the boss, is because the official eats, the money is the company pays, lets the company stand, as long as is true, this invoice is not false, does not calculate the specification.

In addition to accounting judgment, tax inspection will also be judged, which may be controversial with accounting.

If you say the specification is standard, I prefer to say that it is not standardized. Because of the specific practice, it is hard to say who wins or loses.

We take the ten thousand step, assuming that the tax wins, and finally decide: "invoice is not standardized", then what is the consequence?

The consequences are "not to be used for payment, not for reimbursement, not for pre tax deduction". In a word, the invoice should not be used - this is the regulation of the General Administration of taxation.

That's all.

Unless it is considered that it is a "false open" invoice, it will not even be fined for reimbursement.

The invoices issued are not standardized, and they are responsible for the invoicing party. The company that receives the ticket only needs to withdraw the invoice and ask the other party to reissue the invoice.

As mentioned before, whether the invoice is returned or not, the correctness of accounting treatment will not be affected if invoices are drawn out, because whether or not there are invoices, accounting is actually accounted for.

In this way, we understand that first, accounting is not wrong, and then invoices may be drawn out, but even so, it is not illegal. It is also illegal for the invoicing party to break the law, and the invoicing system is operated by them.

In the case of eliminating the false opening, when we know that such an invoice is not illegal and not fined, I believe we are at ease again 30%, plus 60%.

On this basis, we can analyze the impact of corporate income tax.

Whether these expenses can be deducted from income tax depends on whether the accounting process is correct or not. If the accounting is correct, is there any tax difference?

That is to say, if tax inspectors want to levy taxes, there are two essential means, one is that accounting is not handled correctly, and the other is that the existence of tax differences will exist. Two.

In reality, the identification and judgement of tax inspectors may be rather complicated, but grasping the legal essence is more than two.

The former is mainly the fact that tax directly negates the fact that expenses really happen, costs are related to business, and other evidences of expenses are important.

For example: payment, contract, price, cause and so on.

If the tax question is successful, even if you have the invoice, you can not deduct it, because the cost itself is false or undeductible.

The latter recognizes the authenticity of the expenses and recognizes the correctness of accounting treatment, but if it wants to levy taxes, it must find food from the "tax gap".

Take travel expenses as an example. What kinds of taxes will be different?

There is almost no difference in travel expenses.

Under normal circumstances, tax is difficult to find a difference, but in fact, tax is very easy to find the difference - "invoice problems", "hair wrong", but such a difference, there is no statutory basis.

Suppose 1, it is possible that the tax can not confirm that the invoice is not in conformity with the regulations, and it is impossible to identify the provisions of the invoice.

Suppose 2, may tax or find reasons, think invoice is incorrect, should be directly opened to the company, can not be opened to individuals, violating the regulations.

So, as mentioned before, this invoice can not be paid and reimbursed, it is necessary to withdraw.

But can the cost be deducted?

In combination with several documents, the most direct rule of the General Administration of taxation is: "the invoice that does not conform to the regulations shall not be used for pre tax deduction", or "shall not be used as a certificate of pre tax deduction".

The regulations only aim at the invoice itself, and do not deduct the cost itself.

In fact, the three word is "suck out" or "no use".

The negative is the proof of the invoice, not the cost itself.

On enterprise income tax, non - standard invoices = no invoices can not be deducted.

(note that the cost of real estate development products except tax cost).

It shall not be used for pre tax deduction, not for use; it should not be used as proof of pre tax deduction, or as a proof of no action.

Of course, we need to find other evidence to deduct it.

Income tax is different from value added tax, and there is no requirement for invoices.

Therefore, in the case of accounting correct handling, even if the invoice is deemed to be inconsistent with the regulations, it is not necessary to allow the deduction before the income tax.

Of course, to understand this, it is not possible to put the last 40% in mind, because tax inspectors may not play cards according to law.

In practice, accounting processing and business will inevitably have some small problems like this or that, and tax law enforcement will inevitably have simple and brutal little problems.

Both parties may not pay taxes and taxes according to the correct regulations.

For example, in order to simplify the tax, the tax authorities simply say: "the head office is not a company's invoice can not be deducted", and it is required to pay taxes. In order to cater to the tax personnel and improve the relationship between tax and enterprise, enterprises are willing to pay a bit of unfair tax.

However, if the amount is too large, or the two sides are generally opposed and controversial, if we must take legal channels, it is still a step by step, according to the standard to deal with.

Then, how do we deal with accounts receipts for non company's desk invoices?

1, avoid it as much as possible.

2, the best way to get back is to reopen.

3, carefully distinguish whether it is a false invoice, eliminate false invoices;

4, if we can not avoid it, we should pay more attention to collecting supporting evidence and proving the authenticity of the business.

5, in real business, there is no need to worry about accounting errors.

6, as long as it is not a false invoice, do not worry about being fined for invoices.

7, the deduction of income tax depends on the cost itself.

8, some tax inspectors in the practice may simply handle and vote tax.

As long as we have a clear mind in mind, we should be flexible and pragmatic. We should consult the leaders, tell him the stakes, and make appropriate suggestions.

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