In fact, whether the IOUs can be accounted for is a problem that financial personnel often encounter. Now the author will tell you about whether the IOUs can be accounted for.
First, what is a white strip?
The so-called white note refers to informal documents, that is, illegal notes and white-headed documents. The real reason for the appearance of IOUs is to write words on white paper to prove the receipt and payment of money or the receipt and delivery of goods, and use them as invoices to serve as original vouchers, that is, when you use informal documents as invoices, it is said to be "IOUs".
Second, the main impact of IOUs:
"White entry" mainly affects the cost confirmation of accounting and the enterprise income tax on taxation. Since it is "white entry", a business is bound to happen, that is, an asset of the enterprise is replaced by "white entry", so the impact of white entry on expenses and income tax is mainly considered from taxation.
Three, the main legal norms related to white stripes:
1. "Accounting Law" stipulates that an enterprise must review the original vouchers in accordance with the provisions of the unified national accounting system, reject the untrue and illegal original vouchers, and report to the person in charge of the unit.
2. Paragraph 2 of Article 21 of the Law of the People's Republic of China on the Administration of Tax Collection, units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.
3. Article 3 of the Measures for the Administration of Invoices of the People's Republic of China: The term "invoice" as mentioned in these Measures refers to the receipt and payment vouchers issued and collected during the purchase and sale of commodities, provision or acceptance of services and other business activities.
Twentieth units and individuals that sell goods, provide services and engage in other business activities, and collect money from foreign business operations, the payee shall issue invoices 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 shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is 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 reject them.
4. Article 8 of the Enterprise Income Tax Law of the People's Republic of China stipulates that the reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.
5. Article 27 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China The relevant expenditures mentioned in Article 8 of the Enterprise Income Tax Law refer to expenditures directly related to income. The reasonable expenditure mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or the cost of related assets.
6. Article 35 of the Measures for the Administration of Invoices stipulates that if other vouchers are used instead of invoices, the tax authorities shall order it to make corrections and may impose a fine of less than 1 10,000 yuan. Violation of the "white entry" can be punished by applying this article.
IV. Conclusion
Judging from the contents of the above items 1, 2 and 3, in China, the "white bars" for business entertainment expenses are not allowed to be recorded, and they are not allowed to be deducted before income tax. For taxpayers, the real costs and expenses are not deducted, which leads to overpayment of taxes, which is undoubtedly a punishment. In addition, the reported accounting information is not prepared, which is often the reason why enterprises have two sets of accounts, because the real "IOUs" can only be entered into the internal accounts of enterprises.
The tax authorities will not consider whether you can get the invoice or not. The above-mentioned tasting things can only be paid out of your own pocket or credited to the enterprise.
V. Related questions
Some people may think that as long as they have not evaded taxes or evaded taxes, IOUs can be accounted for. For example, Article 43 of China's "Regulations on the Implementation of the Enterprise Income Tax Law" stipulates: "The business entertainment expenses incurred by an enterprise related to production and business activities shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year." If the part of the entertainment expenses that has been invoiced has exceeded 5‰ of the sales revenue, the entertainment expenses thereafter can not be used as the basis for pre-tax deduction, and the payment of enterprise income tax will not be affected if the enterprise has a blank in this respect at this time. Here, I would like to remind everyone that it will not affect the tax collection, not only the tax collection of the taxpayer who "entered the account in white", but also the tax collection of other taxpayers such as the payee. In this way, no matter what the circumstances, the IOUs of business entertainment expenses can't be recorded as the original accounting vouchers.
VI. Past Cases
An enterprise did not ask for an invoice from the restaurant after paying the meal fee. When the expenses were charged, it was recorded with the receipt as a voucher. Although it was only more than 1,000 yuan, the enterprise was fined 10,000 yuan by the tax authorities a few days ago.
According to the tax law, the company violated the provisions of Article 2 1 of the Measures for the Administration of Invoices of the People's Republic of China: all units and individuals engaged in production and business activities should obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. According to Article 36 of the Measures for the Administration of Invoices of the People's Republic of China, units and individuals that fail to obtain invoices in accordance with regulations shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may also be fined less than 1 10,000 yuan.
If the enterprise accounts for it with receipts and other "white bars" instead of invoices, the payee can hide this part of the income without declaring tax, resulting in the loss of state tax. Therefore, enterprises should take the initiative to obtain invoices from the payee when receiving services and paying for other business activities.