Still worried that when employees are reimbursed, there are so many kinds of invoices that it is difficult to distinguish between true and false? Still worried about repeatedly printing electronic invoices for reimbursement when employees are reimbursed?

These are the headaches of accountants who often deal with invoices!

This not only reflects the prevalence of fake invoices in traditional invoices, but also reflects the new challenges to financial management caused by repeated reimbursement in the era of electronic invoices!

today, let's talk about the control of financial people in the era of electronic invoices!

pain point 1. I have to reimburse!

according to the announcement of State Taxation Administration of The People's Republic of China on issues related to the implementation of VAT electronic ordinary invoices issued through the VAT electronic invoice system (State Taxation Administration of The People's Republic of China Announcement No.84, 2115), the announcement came into effect on February 1, 2115.

China has introduced electronic VAT invoices. At present, there are only ordinary VAT invoices, but no special VAT invoices. If the drawer and the payee need paper invoices, they can print their own format files, and their legal effect, basic uses and basic usage regulations are the same as those of ordinary VAT invoices supervised by tax authorities. ?

The electronic ordinary VAT invoice looks like this:

That is to say, if the enterprise receives the electronic ordinary VAT invoice, it can print the paper invoice of the format file as the original voucher, and the format file has been stamped with the special invoice seal according to the regulations, and it is not necessary to stamp the special invoice seal after printing.

At present, many e-commerce companies, such as JD.COM Mall, Pizza Hut, a large catering company, and three major telecom companies have launched electronic invoices, and the State Administration of Taxation is also vigorously promoting them. This is the general trend. As a corporate financial accountant, we can't go against the trend, so the electronic invoices of company personnel must be reimbursed!

pain point 2. I'm worried about repeated reimbursement

At present, there are indeed regulatory loopholes in the reimbursement of electronic invoices, because at present, the printing times of electronic invoices are not limited, and they can be printed indefinitely. Because it can be printed by itself, there is no need to stamp a special seal, which brings the risk of repeated reimbursement to manual reimbursement.

pain point iii. modifying the basic information of invoices for reimbursement

nowadays, everyone can know the fake skills of Chinese people, and it is impossible to prevent accounting in enterprises! Now PS is very powerful. Anyone who has a little idea can modify the amount of electronic invoice or raise his head. This method is actually very clever and somewhat unexpected, because its invoice code has not moved at this time. If you check the invoice, there will be no problem. If the accountant doesn't check it carefully, it is difficult to invoice! If you might retort, wouldn't it be nice if I checked it carefully? You can query one invoice for 11 minutes. How long do you query 1111 invoices? Do you do other work?

tips 1. how to reimburse electronic invoices?

the first method. Receiving the billing information of the VAT electronic ordinary invoice issued by the billing party through the VAT electronic invoicing system, printing it into a format file of the VAT electronic ordinary invoice as an reimbursement attachment, and sticking it for reimbursement by the traditional method.

the second method. Receiving the billing information of the VAT electronic ordinary invoice issued by the billing party through the VAT electronic billing system, storing the electronic invoice information in an appropriate medium, and indicating the storage location and entry path of the electronic invoice on the reimbursement voucher. This is the latest regulation, so you need to think carefully about whether to adopt this method! In 2116, the Measures for the Administration of Accounting Archives jointly promulgated by the Ministry of Finance and the National Archives Bureau has clarified the legal status of electronic accounting archives. As long as the conditions stipulated in the measures are met, the drawer or the payee of electronic invoices can file and save the invoices only in electronic form. If the drawer or payee needs a paper invoice, they can print the format file of the VAT electronic ordinary invoice by themselves.

tip 2: how to ensure that there will be no repeated reimbursement?

1. The finance department can make statistics on electronic invoices and use the invoice number as the identification, so as to avoid repeated reimbursement. There is also an easy way to add the electronic invoice number field to our reimbursement system.

2. It is to use Excel tables as ledgers. Unify all electronic invoices and invoice codes in Excel tables, and filter out the same invoice codes from them to prevent repeated reimbursement of electronic invoices. You can also add the function of electronic invoice verification and forgery identification, such as entering the invoice code, to judge whether the invoice is true or false and whether it is a duplicate invoice.

3. Electronic invoices are used in the reimbursement system at home and abroad, and can also be combined with ERP, CRM and other systems within the enterprise. By then, all invoice data will be processed electronically and centrally, and invoice management will become simple, which will greatly improve the operating efficiency of the enterprise.

4, can also be across the board! Where electronic invoice reimbursement is involved, paper invoice reimbursement is not allowed to prevent tampering with invoice information. This can also avoid fraud and repetition from the root!

Tips III. Guidelines for reimbursement of electronic invoices

1. Please reimburse the electronic invoices printed by the handlers themselves as the original bills for reimbursement. If the electronic invoices have relevant details and attachments, please attach them with the electronic invoices as the original credentials for reimbursement;

2. Please ask the reimbursement agent to accurately enter the 12-digit invoice code and 8-digit invoice number of the electronic invoice in the online newspaper system. If the electronic invoice number is not entered or entered incorrectly, it will not be reimbursed normally;

3. Please ask the reimbursement agent to check the authenticity information of the electronic invoice on the website of the tax bureau, and promise that there will be no repeated reimbursement of the electronic invoice, and the reimbursement agent and the person in charge of funds will be responsible for the authenticity of the economic business and electronic invoice.

4. The employee shall submit the invoice of last month at the end of each month, and the reimbursement time shall not exceed two months at the latest.

relevant departments of the company will conduct spot checks on the reimbursed electronic invoices, and automatically record the number of the reimbursed electronic invoices. In case of reimbursement of false electronic invoices and repeated reimbursement of electronic invoices, relevant personnel will be held accountable according to regulations.