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How to do accounts without invoices?
If it is a cost, then there must be an invoice. A bill made public like this should be kept as secret as possible. If it's a current account, please transfer the money to the account first. Don't pay in advance and pay it back later.

In practical work, many enterprises will encounter this situation more or less. For example, personal property leasing and rent payment cannot be invoiced, and catering enterprises cannot directly obtain invoices or purchase vegetables from farmers; Assets and labor costs used by farmers cannot be invoiced.

At work, the financial personnel of some enterprises think that only invoices are the only vouchers for accounting treatment. Some invoices are used to collect non-invoice fees. These treatments are neither correct nor desirable.

1. No matter what the contents of the invoice are, whether the invoice is obtained or not should be accounted according to the actual economic transactions.

All financial personnel who study financial knowledge will first understand the content of accounting information quality requirements. This is the basic requirement of accounting information quality in Accounting Standards for Business Enterprises and Accounting System for Business Enterprises. Relate, understand, understand.

2. The cost of not obtaining invoices affects the taxable income of enterprises and needs to pay more enterprise income tax.

In the process of purchasing goods or services, it is difficult to obtain the approval of the tax authorities without obtaining the relevant expenses and listing them as costs or assets. In other words, pre-tax deduction is very difficult. If factories set up factories and hire migrant workers, it is difficult to obtain invoices for the labor fees paid to migrant workers. In accounting treatment, the labor cost should be regarded as part of the original factory value, and the depreciation should be increased according to the original value. However, when the income tax is paid at the time of liquidation, the original value confirmed by tax shall be deducted. At the same time, the tax confirmation after tax reduction is also calculated after deducting the value. The difference in depreciation between the two parties shall increase the taxable income and pay enterprise income tax.

3. A little advice

It is suggested that if the related expenses occur and the other party is unable to issue invoices, it is required to issue invoices to the competent tax authorities. In other words, it is convenient for enterprises to make accounts, and it can also be deducted before tax. If the other party is unwilling to go to the tax authorities, the enterprise can go to the tax authorities to pay taxes and fees, and pay the fees to the other party, deducting taxes and fees.