Accounting Voucher For Cash Collection Business

When dealing with cash collection business, different units will involve many kinds of original vouchers.

(1) invoice.

In economic activities, invoices are legal vouchers for all enterprises and institutions and individuals to sell goods and provide services and other business activities to earn income.

1, ordinary invoice.

(1) the contents of the invoice.

The basic contents of the invoice include: Invoice name, word track number, union and usage, customer name, commodity name, unit of measurement, quantity, unit price, amount of writing, invoicing, date of invoice, name of the unit of invoicing and so on.

For the purpose of withholding, collecting and entrusting tax collection, the contents of the invoice shall include the tax rates for withholding, collecting and entrusting tax collection, and the amount of tax withholding, collection and entrustment.

(2) the basic connection of invoices.

The basic connection of the invoice is triple, the first is the stub Union, the drawer party keeps the reserve for reference, the second is the invoice couplet, the purchaser is the original voucher for payment, the third is the bookkeeping Union, and the seller is the original credential account.

(3) receipt and purchase of invoices.

The units and individuals that handle tax registration in accordance with the law shall apply for the purchase and purchase of invoices to the tax authorities after receiving tax registration certificates.

The units and individuals that apply for invoices shall provide the identity certificate of the person in charge, a copy of the tax registration, a financial seal, a receipt, and a tax return, which shall be purchased by the tax authority after purchase.

(4) invoice is issued.

Those who sell goods, provide services and engage in other business activities shall collect invoices for external economic activities. They shall not make invoices to the paying party, and the paying party shall obtain the invoice from the payee, and may not seek to change the name and amount of the goods.

The invoices shall be issued in a prescribed time limit, in sequence, by columns, and at the same time, and all units must be issued truthfully, and the company's financial seal or invoice special seal shall be affixed.

The invoice that does not conform to the regulations shall not be used as a financial reimbursement certificate, and any unit and individual shall have the right to refuse to accept it.

(5) the invoice should be noted.

Invoices shall not be lent, pferred, or opened; they can not be used without the approval of the tax authorities; the scope of use of special invoices shall not be extended; the invoices and units should be prohibited from buying and selling the invoices; the individuals who have invoiced the invoices should, at the time of processing or cancelling the tax registration, handle the thin changes and the tax collection procedures of invoices and invoices at the same time.

(6) custody of invoices.

The units and individuals that issue invoices shall store and keep invoices in accordance with the provisions of the tax law, and shall not destroy them.

2. Special invoices for VAT, VAT invoices and invoices issued by the parties receiving the VAT according to the provisions of the tax law when they sell goods or taxable services, are the basis and precondition for calculating and paying the added value tax.

VAT invoice is not only an important part of taxpayers' economic activities.

It is also a legal proof of concurrent sales tax obligations and buyer's input tax.

The calculation of the amount of tax payable by the general taxpayer is realized by deducting the input tax from the sales tax.

The amount of input tax is determined mainly by the purchase of goods or taxable services, and the value added tax specified in the VAT invoice.

(1) the scope of use of special invoices for value-added tax.

The value-added tax special invoice is only limited to the general taxpayer's purchase and use in principle, while the small scale taxpayer can substitute for the value-added tax invoice by the Grassroots Tax authorities, but its value-added tax rate is calculated according to the tax rate implemented by small-scale taxpayers.

(2) the basic contents of the special invoice: including the name of the purchaser, the tax registration number, the name of the goods or services; the unit price without tax; the value added tax rate, the total sum and tax amount of the purchase; the buyer's bank account, the account number, the seller's name, the taxpayer's tax registration number, the seller's account bank, the account number, the business address and the date of completion.

The special invoice is quadruple, that is, 10000 yuan edition invoice, the first is the stub Union, which is retained for the seller for reference; the second is the invoice couplet, the buyer makes the payment voucher; the second is the tax deduction couplet, the buyer is the tax withholding certificate; the fourth party is the bookkeeping Union, the seller is the sales voucher.

(3) purchase and purchase of VAT invoices.

In accordance with the tax registration units and individuals, when purchasing special invoices for value-added tax, the 25 invoices issued for VAT should be bound in serial numbers, and a printed list should be attached to the computer version.

After examination by the tax authorities, tickets are bought with the relevant badge (ID card, tax registration certificate, financial stamp), and the "golden spike card" should be read after the purchase of the computer version invoice.

(4) the scope of VAT issuance.

A general taxpayer of value added tax, who sells goods or provides taxable services, must issue special invoices to the buyer, sell taxable items to consumers, sell tax-free items, use goods for collective welfare or personal expenses, and give away goods to others.

(5) note of special invoices for value-added tax:

(1) when a mistake is made when filling in, there should be something wrong.

And add the words "fill in the blanked" on the wrong VAT invoice. If the bill is added to the VAT invoice before the month's checkout, if the invoice is found wrong after this month's account, if it is a computerized invoice, it should use the scarlet letter to issue an ordinary invoice to fill in the wrong VAT invoice.

Then make the correct invoice and return the original invoice and deduct couplet to restore the original invoice.

(2) when all sales are returned after the issuance of VAT invoices, the invoiced invoices can be recovered according to the above requirements; however, for the return of partial sales, the invoiced invoices should be recovered and the special invoices should be re filled for the outstanding loans.

3. If sales tax rebates are issued, invoices should be reissued according to relevant regulations or entered into discounts when Invoicing computers, and the discount will be reflected on the invoice.

(6) safekeeping of VAT invoices.

Taxpayers should strengthen the custody of special invoices according to the requirements of the tax authorities, and keep separate invoices for special invoices. Conditional enterprises should set up special personnel to keep them, numbering the invoices specially issued for VAT, and avoiding the loss of invoices. At the same time, the tax deduction couplet should be bookbinding.

Special invoices purchase, use and deposit statements.

(two) receipt.

Receipts are divided into non operating receipts and internal receipts.

1, non operating receipts refer to receipts issued by state organs, institutions, etc. according to relevant regulations and fees.

Non operating receipts are uniformly printed or stamped by the state financial departments. State organs and institutions must issue non operating receipts when collecting various fees.

2. Internal receipt.

The internal receipts are generally used in the cash flow between the unit's internal functional departments and the workers and the non operational funds between the units and individuals. For example, the water and electricity fees paid by the employees to the units and the rent, etc., the internal receipts are generally printed or purchased by the units according to their own needs, without the need for the tax department to lead the purchase.

However, we should pay attention to the receipt of internal receipts from enterprises' payment, internal accounts receipts can not be processed, and official receipts must be obtained, otherwise they will be regarded as IOUs.