Generally speaking, quota invoice now mainly pays local taxes, such as transportation, catering and communication.

According to the general understanding, a small amount of these invoice costs are normal, and if they are directly related to the project construction, they can be included in the project cost; But if a lot of quota invoice add up to a lot of money, all of which are included in the cost, it is unreasonable at first glance, and there must be something wrong with the tax bureau's investigation.

As long as there is a formal invoice, it can be recorded (including catering, business, transportation, etc. ), but they should be reasonable and legal. You can't inflate at will, or you should inflate yourself to look reasonable, otherwise problems will easily occur.

What is quota invoice?

Quota invoice is purchased by the business unit with the tax registration certificate, and the tax must be paid within the specified time. When paying taxes, you should return your original invoice to the tax department, which will collect your tax according to how many invoices you have issued. If your quota invoice is lost, you should inform the tax authorities in time. If it is overdue, the tax will be paid according to the quantity purchased at that time.

Quota invoice is specially printed by the tax bureau and has a fixed amount of invoices. Small-scale taxpayers with annual taxable sales below 500,000 yuan and small-scale taxpayers with business below 300,000 yuan should use quota invoice and quota invoice * * * with small amounts of 10 yuan, 20 yuan, 50 yuan, 100 yuan, 200 yuan, 500 yuan, 1000 yuan and 2000 yuan.

The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices. Taxpayers shall issue, use and obtain invoices in accordance with regulations.

When taxpayers receive and purchase invoices, they shall declare the use of invoices in accordance with the provisions of the tax authorities. The tax authorities shall conduct inspection in accordance with the provisions.

The tax authorities shall issue a fund settlement bill when collecting the deposit.

Can some quota invoice usually do the cost? Enterprise cost accounting personnel need to collect a series of expenses incurred in the process of product manufacturing, which should be directly or indirectly allocated to each product, and these have special methods. Please refer to the introduction in the above article for details.