Accommodation invoice is often replaced by other invoices when the company's business travelers are reimbursed. Also, when you buy something, you don't give others an invoice. Of course, others can't find another invoice.
Because accounting reflects the real economic business of the enterprise. If the invoice can't reflect the real economic business of the enterprise, the role of accounting can't be well reflected.
However, in theory, in fact, many things are really difficult to do. As a last resort, if the amount is not large, it is really impossible to get the invoice, and there are indeed cases where other invoices are used instead.
If there is no invoice for the accounting business, can you use another invoice instead? No way!
Is it legal to use other invoices instead of receipts? Theoretically, it must be illegal. Inconsistent with the actual economic business of the enterprise, false records. Do you think this is legal? But from our accounting point of view, as long as it is in line with accounting standards, it is ok. After all, in reality, some enterprises can't get invoices, so they don't suffer very much. The money spent can't be deducted, so they have to pay more income tax. The key is what invoice you take, whether it is correct when entering the account, and whether the account you have finished should match the bank account and cash account of the enterprise. In fact, this problem is not big, and the bank cash account can be adjusted. In this case,
Can the expenses that cannot be reimbursed be replaced by other invoices? Using invoices instead of receipts, there is no need to fill out additional expense reimbursement forms, and invoices themselves have more legal basis than receipts.
Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.
Invoice plays an extremely important role in China's social and economic activities.
1. Invoice is legal, authentic, unified and timely, and it is one of the most basic original accounting vouchers;
2. Invoice is the carrier of recording economic activities and an important tool of financial management;
3 invoices are an important basis for tax authorities to control tax sources and collect taxes;
Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.
I can't.
According to accounting standards and tax laws, reimbursement invoices should be a reflection of real business.
The untrue reflection of business is making false accounts, which is not allowed by accounting standards, and even less allowed by tax law.
What does it mean that an irregular invoice can be replaced by another invoice? This is ok, but it should be noted that if you take a meal ticket, it should be hospitality, if it is an IC card recharge invoice, it should be a phone call, and the ticket should be travel expenses. These are understandable and belong to the normal management expenses of the company. No problem, as long as the subjects are consistent with the bills provided.
Hello, according to the provisions of the Measures for the Administration of Invoices, all units and individuals engaged in production and business activities should ask the payee for invoices when purchasing goods, receiving services and paying for other business activities. When obtaining the invoice, you are not allowed to change the name and amount. Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them.
There is no invoice for things that enterprises buy outside. Can you use other invoices instead? Announcement 16 clearly stipulates that the invoice issued for buying things must be consistent with the actual situation. Can't use other invoices instead, otherwise it is a fake invoice.
The deposit paid by employees cannot be reimbursed without an invoice, and the deposit has not been obtained (it will be obtained in the future), so it can only be recorded as an advance payment.
Inside the company, then the individual writes a payment receipt, which is signed by the relevant leaders, and then you have the payment voucher (bank remittance receipt, other party receipt, etc.). ), and can be normal into the account.
The deposit you paid can't be called reimbursement, it should be borrowed or paid in advance.