Accounting IOUs refer to a fraudulent means by which an actor issues or asks for invoices and evidence of receipt and payment that do not meet the requirements of formal vouchers in order to avoid supervision or tax evasion.

The behavior of IOUs generally includes:

1, IOUs, that is, in the name of individuals or units, write words on white paper to prove the receipt and payment of money or the receipt and delivery of goods as invoices to serve as original vouchers.

2. Replace invoices with receipts.

This method is often used to evade taxes. Some individual and private owners only issue receipts to prove the occurrence of this economic business when facing consumers as individuals, instead of issuing invoices, so as to avoid tax evasion due to inspection by tax authorities.

3, do not use invoices according to the specified purposes of invoices, such as retail and wholesale commercial invoices instead of catering service industry invoices.

4. Failing to issue invoices according to the requirements specified in the invoice.

The main impact of the white entry:

"White entry" mainly affects accounting confirmation and corporate income tax on taxation. Since it is "white entry", a business is bound to happen, that is, an asset of the enterprise is taken away by "white entry". If it is said that it is "white entry" when informal documents are used as invoices, then the impact of white entry on expenses and income tax is mainly considered from the perspective of taxation.