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Expense reimbursement refers to the fund settlement activities handled by the business handling department in accordance with the prescribed examination and approval procedures after the original credential is obtained. However, Fintegrity has learned that expense reimbursement is currently not taken seriously by many companies. It is not valued because it is standardized high, simple repetition, important because it accounts for more than 70% of the accounting documents. Generally speaking, if the accountant of the enterprise can make expense reimbursement standard, can improve the quality of the basic accounting work of the company greatly. And for the accountant, the expense reimbursement process, the invoice correct processing and the response is an important work. Invoices are the original proof of the cost, expense or revenue incurred, and their importance is self-evident. This week, Fintegrity shares a few key points on special invoices
There are three steps to review the invoice.
Step 1: preliminary audit
1. Whether the title is standard (full name of the unit, with or without typos or missing words).
2. Tax number.
3. involving special tickets, but also audit "address, telephone" and "bank and account number".
4. involving the VAT invoice volume, but also see whether the check code is complete.
5. Whether the special seal for invoice is correctly affixed.
6. whether there is a pressure line wrong lattice phenomenon, especially to pay attention to the code area of special ticket whether the pressure line.
Step 2: focus on audit
It is basically to check commodity name, quantity, amount, duty rate, make out an invoice way, note column, list make out an invoice to wait for relevant information.
Step 3: analysis and audit
Review the business essence, contract agreement, tax policy, tax code, etc.What should remind is, to special bill, in order to prevent make out an invoice to become invalid by oneself, the proposal receives a ticket to pass tick off system to tick off next month confirm.
When these kinds of invoice reimbursement, the accountants should be rejected.
1.General invoice without the buyer's taxpayer identification number or unified social credit code Starting from July 1, 2017, if the buyer is an enterprise, it shall provide the seller with the taxpayer identification number or the unified social credit code when requesting the general VAT invoice. The seller shall fill in the buyer's taxpayer identification number or unified social credit code in the column of "buyer taxpayer identification number" when issuing the VAT invoice. Invoices that do not conform to the provisions shall not be used as tax vouchers.The term "enterprise" includes a company, a non-corporate enterprise legal person, a branch of an enterprise, a sole proprietorship enterprise, a partnership enterprise and other enterprises. 2.Fill out the invoice that is inconsistent with the actual transaction When the seller issues the VAT invoice, the invoice contents shall be truthfully issued in accordance with the actual sales situation, and shall not be filled out in accordance with the requirements of the buyer and the contents inconsistent with the actual transaction. 3.Old invoice printed by the original provincial tax authority After the new tax authority is listed, a new tax invoice form and a new invoice supervision seal will be used. Tax receipts uniformly printed by the provincial tax authorities and invoices supervised by the original provincial tax authorities before the listing can continue to be used before December 31, 2018. Tax receipts uniformly printed by the state administration of taxation shall continue to be used after December 31, 2018. 4.Provide invoices for goods transportation services without specifying the specified information in the remarks column VAT general taxpayers provide goods transport services, use VAT special invoices and VAT general invoices, invoices should be issued to the place of shipment, arrival, vehicle number and transport information and other content filled in the invoice remarks column, such as more content can be attached to a list. 5.Provide invoices for construction services with no specified information in the remarks column When providing construction services and the taxpayer issues the VAT invoice by himself or the tax authority issues the VAT invoice on behalf of the taxpayer, the name of the county (city, district) and the name of the project where the construction services are provided shall be indicated in the remarks column of the invoice. In addition, according to article 5 of the notice of the state administration of taxation on several regulations on the collection and administration of land value-added tax after the replacement of business tax with VAT (notice of the state administration of taxation no. 70 of 2016). After replacing the business tax with a value-added tax, the land value added tax taxpayer shall indicate the name of the county (city, district) and the name of the project where the construction service occurred in the remarks column of the invoice in accordance with the relevant provisions for the value-added tax invoice obtained from the construction installation service, otherwise it shall not be included in the deduction amount of the land value added tax. 6. Invoices for leased real estate without specified information in the remarks column When leasing real estate, the taxpayer shall issue the VAT invoice by himself or the tax authority shall indicate the detailed address of real estate in the remarks column. 7. Sales of real estate did not fill out the required invoices Sales of real estate, the taxpayer or tax authorities issue a VAT invoice issued by itself, should be in the invoice "goods or taxable services, the service name" column fill in the name of the real estate and housing property certificate number (no house property certificate is not fill in ), "unit" column to fill in unit of area, remarks column indicate the detailed address of the real estate.
