2. The original voucher splitting document must contain the basic contents of the original voucher: the name of the voucher, the date of filling in the voucher, the name of the company or the person filling in the voucher, the signature or seal of the handler, the name of the company receiving the voucher, the economic business content, quantity, unit price, amount, cost sharing, etc.
3. The original vouchers obtained from other units must be stamped with the official seal of the filling unit; The original vouchers obtained from individuals must be signed or sealed by the filling personnel.
4 homemade original vouchers must be signed or sealed by the leader of the handling unit or its designated personnel. The original vouchers issued to the outside world must be stamped with the official seal of the unit.
Legal basis: Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax
Article 8 Pre-tax deduction vouchers are divided into internal vouchers and external vouchers according to their sources. Internal vouchers refer to the original accounting vouchers made by enterprises for accounting costs, expenses, losses and other expenses. The filling and use of internal vouchers shall comply with the relevant provisions of national accounting regulations. External vouchers refer to vouchers obtained by enterprises from other units and individuals to prove their expenses when business activities and other matters occur, including but not limited to invoices (including paper invoices and electronic invoices), financial bills, tax payment vouchers, payment vouchers, split sheets, etc.
Article 18 Where an enterprise and other domestic enterprises (including affiliated enterprises) and individuals accept taxable value-added tax services (hereinafter referred to as taxable services), they shall share the expenses according to the principle of independent transactions. This enterprise shall use invoices and joint receipts as pre-tax deduction vouchers, and other enterprises receiving taxable services shall use joint receipts issued by this enterprise as pre-tax deduction vouchers. Where an enterprise shares the expenses incurred in accepting non-taxable services with other domestic enterprises and individuals, the enterprise shall use other external vouchers and split sheets other than invoices as pre-tax deduction vouchers, and other enterprises shall accept non-taxable services with split sheets issued by enterprises as pre-tax deduction vouchers.
Article 19 The lessor issues invoices for water, electricity, gas, air conditioning, heating, communication lines, cable TV, Internet and other expenses as taxable items. The expenses incurred by an enterprise in renting (including the enterprise as a single lessee) the office and production site shall be deducted by the invoice before tax; If the lessor adopts apportionment, the enterprise shall take other external vouchers issued by the lessor as pre-tax deduction vouchers.