It is learned that some catering companies have this worry? I can't get an invoice every time I buy vegetables. Can I get a list for reimbursement? What are the risks in accounting and taxation?

Many people confuse accounting with tax treatment, but they are actually two separate lines.

for example, it is stipulated in the tax that the fixed assets below 5,111 can be deducted before tax, then the fixed assets can only be accounted for if the enterprise accounts for more than 5,111. This is a typical accounting with tax thinking, which actually does not meet the requirements of the actual operation and management of the enterprise, and the accounting is very likely to be distorted.

Don't do accounts with the thinking of tax law. We should look at accounting standards and other relevant accounting systems. The accounting standard of fixed assets must be confirmed with reference to the standards of enterprise accounting standards.

similarly, can a business be reimbursed? What is the basis? According to the accounting standards and the financial system formulated by the enterprise according to the accounting standards that meets the internal management needs of the enterprise.

what should I do if I buy food without an invoice? It can be recorded according to the purchase list and relevant evidence, but the tax payment must be increased when the enterprise income tax is calculated.

Article 16 of the Basic Standards stipulates that an enterprise shall make accounting confirmation, measurement and report according to the economic essence of a transaction or event, and should not only be based on the legal form of the transaction or event. Therefore, if it is true that an economic item cannot be accounted for without an invoice, then according to the principle that substance is more important than form, it is still necessary to collect relevant evidence for accounting.

of course, from the perspective of tax management, those who should have obtained invoices but did not obtain them should not be deducted before tax, because invoices, as an important part of formal requirements, are indispensable, and the tax will be adjusted differently and the tax will be paid back at the time of final calculation.

Suggestions

In order to avoid the loss of corporate interests, invoices should be obtained for all items that should be invoiced. In fact, the way to obtain invoices for purchasing agricultural products such as vegetables is also very clear at present. The biggest difficulty is that many catering enterprises purchase from individuals without invoices. For this, either you lose yourself or you buy from another place, which is as simple as that.

1. Buy "wholesale and retail links" from non-agricultural producers.

If the other party is an ordinary taxpayer, you can get a 11% special ticket; If the other party is eligible for tax exemption in circulation, you will be issued with an ordinary invoice of duty-free value-added tax, which is "not deductible".

If the other party is a small-scale taxpayer, a 3% general VAT invoice is "non-deductible" or a 3% special invoice is issued.

if the other party is a natural person and a second-hand dealer, then you can only go to the tax bureau to issue a 3% VAT invoice for you.

2. Buy their own agricultural products directly from agricultural producers

Agricultural producers are small-scale taxpayers of units or individual industrial and commercial households, and they can issue invoices for the sale of agricultural products for you by themselves. Of course, they all issue tax-free invoices because they enjoy preferential policies for their own agricultural products.

the agricultural producer is a natural person, that is, other individuals in the value-added tax. He can go to the tax authorities to issue a tax-free and value-added ordinary invoice for you. Or qualified purchasers may apply for issuing invoices for purchasing agricultural products by themselves.

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