Article 1 of the Notice on Tax Policies of Small Loan Companies (Caishui No.2004). 20 1748) stipulates: 201710 to 20191February, the provincial financial management department (financial office).
Special VAT tickets shall be issued according to the following requirements:
(a) the project is complete and consistent with the actual transaction;
(two) the handwriting is clear, and no line pressing or mistakes are allowed;
(3) The invoice and deduction shall be affixed with the special financial seal or the special invoice seal;
(4) It shall be issued according to the time when the VAT obligation occurs. The buyer has the right to refuse special fares that do not meet the above requirements.
Extended data
Accounting treatment of interest income received by enterprises
1. This account accounts for the interest income recognized by enterprises (finance), including the interest income of various loans (syndicated loans, trade financing, discount and discounted cash, agreed overdraft, credit card overdraft, refinancing, advances, etc.). ), capital transactions with other financial institutions (central banks, peers, etc.). ), buy financial assets for resale, etc.
Two, this course can be detailed accounting by business category.
3. On the balance sheet date, the enterprise shall debit the interest receivable calculated and determined according to the contract interest rate, credit the interest income calculated and determined according to the amortized cost and the actual interest rate, and debit or credit the loan interest adjustment and other subjects according to the difference.
If the difference between the actual interest rate and the contract interest rate is small, the contract interest rate can also be used to calculate and determine the interest income.
Baidu Encyclopedia-VAT Invoice