(1) double-sided tape-—why not?
? Because the double-sided tape has been used for a long time, the physical reaction is weakened and the viscosity is reduced (also partly due to the quality problem of double-sided tape), which is easy to cause the loss of bills, and the accounting files need to be kept for at least 31 years.
(2) Staple-—why not?
? Financial personnel need to sort out the accounting vouchers of each month and make needle punching and binding. If the bills are stapled together with a stapler, it is easy to cause the needle of the punching machine to break when binding the vouchers, which is not conducive to the smoothness of the vouchers.
? Take our company as an example, the accounting voucher is A5, so A5 paper should be used to paste the bottom sheet.
? As shown in the figure:
Note: The hardness of the current train ticket face is relatively high, so the part to be pasted will be scraped with a knife, and it will be more firm to remove the oil layer on the surface.
? The regulations of our unit are as follows: when the sellers are general VAT taxpayers (VAT rates are 6%, 11% and 16%) and small-scale taxpayers in accommodation industry, forensic consulting industry and construction industry (VAT rate is 3%), they are required to obtain special VAT invoices (except catering and entertainment expenses), because the sellers can issue special invoices themselves;
when the seller is a small-scale taxpayer in other industries (the value-added tax rate is 3%), and the invoice amount exceeds 3,111 yuan, the other party shall be required to go to the tax bureau to issue a special VAT invoice.
? A: NO NO NO, according to the regulations, the input tax on goods and services purchased for collective welfare or personal consumption shall not be deducted from the output tax. In addition, the purchase of passenger transport services, loan services, catering services, residents' daily services and entertainment services shall not be deducted from the output tax.
so under normal circumstances, catering, KTV and other entertainment expenses do not need to ask for special VAT invoices.
according to the regulations, since may 1, 2116, the pilot project of changing business tax to value-added tax (hereinafter referred to as "VAT reform") has been comprehensively launched nationwide, and all business tax taxpayers in construction, real estate, finance and life service industries have been included in the pilot scope, and they have changed from paying business tax to paying value-added tax. Therefore, the invoices produced by the local tax bureaus have now withdrawn from the historical stage.
? No matter from the business rationality or compliance, the description of business matters needs to be consistent with the attached bill. Just like when we went to a restaurant for dinner, you ordered shredded potatoes with pepper and served you white rice. You definitely won't do it, right?
? OK, I discussed some common problems in financial reimbursement with you today. Welcome to leave a message and let's continue to learn from each other.