In the daily operation of the enterprise, will often produce all kinds of vouchers.
Recently, there are always business owners to Fintegrity sent a private message: Proof of charge to an account and Accounting vouchers are the same meaning?
The answer, of course, is no. There is a big difference between the two.
Proof of charge to an account: it is the accountant proof that the financial personnel fills in according to the original proof such as bill, record economic business brief content, confirm accountant entry, serve as the accounting proof of charge to an account basis. It is also known as entry vouchers and vouchers, is the accounting personnel according to the audit of the original vouchers or the summary of the original vouchers prepared.
Accounting voucher: used to record business, clear economic responsibility, has the legal effect, as the basis of accounting, according to the registration of accounting books a written proof. A variety of accounting vouchers, according to its use and filling procedures classification, can be divided into two types of original vouchers and accounting vouchers.
Differences between Proof of charge to an account and accounting vouchers:
Accounting vouchers include original vouchers and accounting vouchers.Proof of charge to an account is a kind of accountant proof only, it is the paper that accountant personnel fills in accountant entry when doing zhang, basically be to provide accountant entry for convenient register account book.
In accounting practice operation, if the books and original vouchers are kept complete, even if there is no accounting vouchers or simply destroyed, forged, altered the accounting vouchers, also basically will not affect the substantive discrimination of accounting matters.
That is to say, only when proof of charge to an account and original proof compose accountant proof jointly, accountant proof had complete legal effect. For this, "accountant law" regulation: any unit and individual must not forge, alter "accountant proof" and be not just "proof of charge to an account".
We know that in practice, there are a lot of vouchers can be deducted.
For example: VAT special invoice, customs import VAT special payment letter, withholding tax payment voucher and other input tax vouchers.But there are some may be unfamiliar vouchers can also be deducted.
What are they?Here, Fintegrity puts it all together~
01
General invoice for purchase and sale of agricultural products
For taxpayers who purchase agricultural products and obtain (issue) sales invoice or purchase invoice, the input tax shall be calculated on the basis of the purchase price of agricultural products indicated on the sales invoice or purchase invoice of agricultural products and the deduction rate of 9%. The input tax shall be calculated according to the 10% deduction rate for agricultural products purchased by taxpayers for the production or commissioned processing of goods with a tax rate of 13%.
Exception: the ordinary invoices obtained by taxpayers from purchasing vegetables and some fresh meat and eggs which are subject to the VAT exemption policy from the wholesale and retail links shall not be used as vouchers for calculating the deduction of input tax.
02
General invoice for tolls
From January 1, 2018, the road toll paid by the taxpayer will be deducted from the input tax according to the VAT indicated on the electronic general invoice of toll road toll VAT.
For the toll paid by the taxpayer for the bridge or gate, the deductible input tax shall be calculated in accordance with the following formula based on the toll amount indicated on the toll invoice obtained:
Bridge, gate toll deductible input tax = bridge, gate toll invoice indicated amount ÷ (1+5%) ×5%
03
Passenger transport certificate
For taxpayers purchasing domestic passenger transport services, the input tax is allowed to be deducted from the output tax. If the taxpayer has not obtained the special VAT invoice, the input tax shall be temporarily determined in accordance with the following provisions:
1. The amount of tax indicated on the electronic general invoice of value-added tax obtained shall be the tax indicated on the invoice; The buyer's "name", "taxpayer identification number" and other information indicated on the electronic ordinary VAT invoice shall be consistent with the actual tax payer.
2. Where an air transport e-ticket itinerary with passenger identification information is obtained, the input tax shall be calculated according to the following formula: air passenger transport input tax = (ticket price + fuel surcharge) ÷ (1+9%) ×9%
3. For railway tickets with passenger identification information, the input tax calculated according to the following formula: railway passenger transport input tax = face value ÷ (1+9%) ×9%
4. If other passenger tickets, such as road and water tickets, are obtained with passenger identification information, the input tax shall be calculated according to the following formula: input tax on other passenger transportation, such as road and water tickets, = face amount ÷ (1+3%) ×3%
It should be noted that "domestic passenger transport service" is limited to the employees who have signed labor contracts with the unit and the domestic passenger transport service provided by dispatched employees accepted by the unit as an accepting unit. The input tax on domestic passenger transport services allowed to be deducted by the taxpayer refers to the VAT tax actually incurred by the taxpayer on and after April 1, 2019 and indicated in the legal and valid VAT deduction certificate or calculated based on it.
Warm reminder from Fintegrity:
Above these proof, must not lose, can undertake offset, the proposal keeps well, still can save cost for the company.
