1. Invoice payable
2. Invoicing date
3. Name, specification, model, quantity, unit price and amount of the goods (note the case)
4. Fill in the name of the person.
5. The handwriting should be clear and cannot be altered.
6. Stamp the special invoice seal
7. Send the invoice to the buyer, send it to the company for bookkeeping, and send the stub (tax check).
I am the new invoice (tobacco hotel). I haven't opened it before. When I received the invoice, many people there didn't make it clear. This big brother knows how to help me, so he'd better be more specific. -Look at the back of the cost invoice.
In addition, I have seen others directly tear down invoices and let customers write them themselves. Is it okay? Then how did he fill in the last two copies? The first one is different from the last two, okay? This is a yin-yang ticket, and the tax bureau will fine it.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Chapter IV Issuance and Custody of Invoices
Twentieth units and individuals selling goods, providing services and engaging in other business activities, foreign business to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Twenty-first all units and individuals engaged in production and business activities, when buying goods, receiving services and paying other business expenses, should ask the payee for invoices. When obtaining the invoice, you are not allowed to change the name and amount.
Twenty-second 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.
Article 23 Invoices shall be issued column by column and at one time in accordance with the prescribed time limit and order, and stamped with financial seal or special invoice seal.
Twenty-fourth the use of electronic computers to issue invoices must be approved by the competent tax authorities, and the off-site invoices under the unified supervision of the tax authorities should be used, and the stub copies issued should be bound into volumes according to the serial number.
Question 2: Can I still record the hand-torn invoice? The fixed hand-torn invoice of the national tax can still be reimbursed.
However, the fixed hand-torn invoice of local tax cannot be reimbursed.
Question 3: How to make accounting entries when purchasing hand-torn invoices? You don't pay tax when you buy it, and then you pay tax when the tax bureau cancels it. Borrow: management fee loan: cash
Question 4: How to record the local tax invoice of the account drawer 1000 yuan and record the income,
Debit: bank deposit or cash on hand, accounts receivable 1000.
Loan: main business income 1000.
If business tax is accrued, the payable business tax = income × business tax rate.
Borrow: business tax and surcharges
Loan: taxes payable-business tax payable
The payee, included in the relevant costs or expenses,
Debit: related cost or expense account 1000
Loans: bank deposits or cash on hand, accounts payable, other payables, etc. 1000.
Question 5: How to make accounts by tearing up invoices? The lender makes a separate cash debit. It should be possible to buy invoices for free now. In that case, you don't have to keep accounts. If you pay the money, you can charge it to the management fee account.
Borrow: management fee
Credit: cash
Question 6: Ordinary taxpayers, how to make accounts after receiving ordinary invoices? Borrow: inventory-inventory goods
Loan: cash or bank deposit
After receiving the ordinary ticket, the tax-included part cannot be deducted and is fully included in the cost.
Question 7: How to account for the issuance of quota invoice: First of all, quota invoice does not account for the whole account after use (excluding the fixed tax approved by the tax bureau), but takes the actual amount incurred in the current month as the sales income.
Secondly, there are two invoices, and the seller takes the bookkeeping as the original voucher.
Furthermore, the self-made invoice details can not be recorded as original evidence, but can be used as auxiliary accounting information.
Question 8: How to enter an ordinary invoice? Voucher lending: bank deposit 16.20.
Loan: main business income 16.2/ 1.03.
Taxes payable-VAT payable 16.2/ 1.03*0.03
Yours includes value-added tax, so it should be converted into tax-free.
Question 9: Can quota invoice reimburse travel expenses? Of course, taxi invoices in many places are fixed-rate hand-torn invoices. What's the use of him if he can't be reimbursed?
Question 10: How to make an invoice and fill in a handwritten invoice?
1. Invoice payable
2. Invoicing date
3. Name, specification, model, quantity, unit price and amount of the goods (note the case)
4. Fill in the name of the person.
5. The handwriting should be clear and cannot be altered.
6. Stamp the special invoice seal
7. Send the invoice to the buyer, send it to the company for bookkeeping, and send the stub (tax check).
I am the new invoice (tobacco hotel). I haven't opened it before. When I received the invoice, many people there didn't make it clear. This big brother knows how to help me, so he'd better be more specific. -Look at the back of the cost invoice.
In addition, I have seen others directly tear down invoices and let customers write them themselves. Is it okay? Then how did he fill in the last two copies? The first one is different from the last two, okay? This is a yin-yang ticket, and the tax bureau will fine it.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Chapter IV Issuance and Custody of Invoices
Twentieth units and individuals selling goods, providing services and engaging in other business activities, foreign business to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Twenty-first all units and individuals engaged in production and business activities, when buying goods, receiving services and paying other business expenses, should ask the payee for invoices. When obtaining the invoice, you are not allowed to change the name and amount.
Twenty-second 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.
Article 23 Invoices shall be issued in a lump sum, column by column, in accordance with the prescribed time limit and order, and stamped with the financial seal or special seal for invoices.
Twenty-fourth the use of electronic computers to issue invoices must be approved by the competent tax authorities, and the off-site invoices under the unified supervision of the tax authorities should be used, and the stub copies issued should be bound into volumes according to the serial number.