1
Can personal invoices be reimbursed?
In other words, can it be explained? Everyone who studies accounting knows, what does accounting pay attention to? In order to truly and timely reflect the economic business, enterprises should make accounting confirmation, measurement and report according to the economic essence of transactions or events, and should not only be based on the legal form of transactions or events.
Therefore, the first principle of accounting treatment is the authenticity of business. It's reasonable whether the personal invoice can be charged, and the expenses incurred are related to the business activities of the enterprise. Therefore, if it can be determined that the business is true and related to the enterprise, then the personal invoice is actually not an obstacle to the entry.
However, in daily work, as a formal requirement, it is difficult to distinguish between public and private in form. So basically, personal invoices will not be recognized in accounting, which is actually a kind of authenticity audit. After all, from the form of invoices, individuals are suspected of unrelated expenses.
Therefore, you will see that personal behaviors related to company consumption, such as employees' travel and accommodation, employees' catering, etc., all need to obtain the company's head-up invoice. If you come back with a personal invoice, you will definitely not be able to report it, even if you say it a hundred times, it is really a business expense.
2
When is the personal head-up invoice allowed to be reimbursed?
That is to say, objective reasons determine that only personal invoices can be obtained, typically real-name registration system bills such as air tickets and train tickets. Of course, obtaining these bills should be supplemented by more original documents to prove that their business is related to the enterprise. Only in this way can the form and substance prove that the merchant is true and reliable.
So generally speaking, daily accounting is not allowed to open personal invoices by default. Fees are allowed in some cases, all under the current business habits. We can't get the company's head invoice, but we can only get the personal head invoice, which is the expense for the enterprise and other sufficient documents related to the operation of the enterprise.
three
In taxation, can personal invoices be deducted before tax?
In fact, the enterprise income tax law emphasizes authenticity, which is related to enterprise management. In fact, when accounting, we will have requirements, such as proof of payment voucher, contract and rationality of the cause.
However, in addition to the substantive elements of tax audit, there is also a formal audit. The most direct element of this form is the invoice. In practice, invoices headed by individuals will be considered as non-compliant invoices, and pre-tax deduction is not allowed.
Of course there are exceptions. This is the same as accounting, that is, under the current business habits, only individuals can check, and the tax will recognize it.
four
These six kinds of invoices submitted by individuals
Can be deducted before tax
Misunderstanding:
At present, some accountants still believe that only the invoices on the company's head can be reimbursed for pre-tax deduction, while the invoices on the individual's head cannot be deducted before enterprise income tax, let alone value-added tax.
In fact, this understanding is one-sided. With the deepening of value-added tax reform, the airline tickets of company employees on business trips can be deducted from value-added tax and corporate income tax, although it is personally mentioned!
This train ticket is tax-free.
=263/ 1.09*0.09=2 1.72
If it is the expenses incurred by the company's managers on business trips by train.
Debit: management expenses-travel expenses 24 1.28
Taxes payable-VAT payable (input tax) 2 1.72
Loan: bank deposit 263
Reminder: these bills can be deducted before tax if they are raised by individuals, and of course they are related to business.
First, medical expenses that are allowed to be deducted before tax;
Second, air tickets and train tickets, personal accident insurance during the business trip;
Three, in line with the scope of employee education fees, professional skills appraisal, professional qualification certification and other expenses;
Four, workers to medical institutions before the appointment of medical bills;
Five, the enterprise for employees on business reimbursement, personal financial receipt visa fees;
6. Foreign individual housing subsidies that are allowed to be deducted before tax should be reimbursed by employees with invoices, but since employees have signed lease contracts with owners, the invoices should clearly state that they should be paid to individuals.
Note: In fact, it is not limited to the above six categories, and the specific problems are analyzed in detail.
five
Personal head-up accommodation fee
Invoices such as telephone charges shall not be deducted before tax.
First, personal telephone charges may not be deducted before tax.
Telephone invoices with personal names cannot be deducted before tax and need to be taxed.
Based on:
Article 6 of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing Some Specific Measures to Further Strengthen Tax Collection and Management (Guo Shui Fa [2009]114) stipulates that "those who fail to obtain legal and valid credentials in accordance with the regulations shall not be deducted before tax."
Therefore, the invoice is a telephone charge in the name of an individual and cannot be deducted before the enterprise income tax. The company only needs to adjust the tax payment for personal reimbursement of telephone charges once, and cannot adjust it repeatedly.
Suggestion:
The company can incorporate the communication subsidy into the salary and salary system of enterprise employees and pay it together with the salary and salary. It can be directly deducted as wages and salaries before tax, and employees are not required to provide invoices, thus reducing the tax burden of the company.
Two, personal accommodation invoice can not be deducted before tax.
According to Item (2) of Article 8 of the Notice of State Taxation Administration of The People's Republic of China on Further Strengthening the Management of Ordinary Invoices (Guo Shui Fa [2008] No.80):
"Taxpayers using invoices that do not meet the requirements, especially those without the full name of the payer, shall not be used for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement."
Therefore, the accommodation invoice issued by employees on business trips cannot be deducted before tax by using their personal avatars.
At the same time, we should also pay attention to the special requirements of local tax authorities, such as:
According to Guangzhou tax regulations, when providing accommodation services to consumers, special VAT invoices are not allowed. However, if an individual is on a business trip and requests to issue a special VAT invoice to a subordinate unit to offset the input tax after check-in, he/she must provide the buyer's company name, taxpayer identification number, address and telephone number, bank of deposit, account number and other information to the seller when requesting the special VAT invoice, without providing relevant certificates or other supporting materials. At the same time, the drawer should enter the name and ID number of the lodging individual in the remarks column of the invoice.
Jiangxi tax has similar provisions in the question and answer of the reform of the camp.
six
Invoice payable 9 questions 9 answers
Q 1: Is it okay to have more words or fewer words on the invoice?
Answer: If the invoice is wrongly written or under-written, it is not allowed to alter or add words.
Q2: Can the header of VAT invoice be blank?
Answer: Incomplete invoices cannot be used as legal documents for pre-tax deduction of enterprise income tax.
Q3: Can I use the abbreviation of the invoice title?
Answer: The full name of the buyer must be truthfully filled in on the invoice header, and any form of abbreviation is not allowed. Only the information on the invoice header is complete and correct can it be deducted before tax.
Q4: Ordinary invoice, payable to individuals, but the tax number column is filled with the company tax number. Can I use it?
A: It cannot be used for company reimbursement. Invoices used for company reimbursement must show the company's full name and the company's social unified credit code.
Q5: Do ordinary invoices need to be filled in?
Answer: Ordinary invoices can be used normally when the company name and tax number are filled on the head, and there is no need to fill in the address and telephone number.
Q6: Can the invoice names of incoming goods and outgoing goods be different?
Answer: No, as a general taxpayer of a commercial enterprise, it does not process it by itself, and the output invoice issued must have corresponding input invoice with the same name.
To sum up, there are several points to note:
1. The invoice must be issued according to the actual goods, and the name cannot be changed, and it cannot be issued according to the unreasonable requirements of customers;
2. As a commercial enterprise, it must ensure that the goods issued have corresponding input invoices, and it is not allowed to make false invoices at will;
3, the commodity name must choose the appropriate tax classification code, shall not be arbitrarily selected;
4. Invoices should be issued according to the actual amount, so as to ensure the third-rate consistency of invoices, goods and funds.
Q7: The company has not been registered. How should I invoice?
A: If the company name has been approved, it can be used for invoicing. Before the company's license is issued, the expenses incurred can go to the organization fee, and the name of the legal representative should be on the invoice. If the merchant can issue a receipt for overdue tickets first, it is also possible to issue a formal invoice after the license is issued. If it is considered unreasonable by the tax bureau, even the records cannot be deducted and need to be transferred out financially.
Q8: The catering invoice is misspelled for more than a month. How to remedy it?
A: According to Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC), invoices should be issued at one time in accordance with the prescribed time limit, sequence and columns, and stamped with the special invoice seal. The above invoices cannot be used and need to be reissued by the issuer.
Q9: Can the airline ticket invoices of employees on business trips be reimbursed by individuals?
A: 1 If you are on a business trip, fill out a travel expense reimbursement form for reimbursement. The travel itinerary is headed by an individual, and the invoice should be a company; 2 Non-business trips can be incorporated into the total salary, which is taxed with the salary.