according to the policy, the receipt should contain the name of the payee, personal name and ID number, expenditure items, the amount of payment and other related information. The receipt should be issued by the payee, who is an individual. If it is issued by an enterprise that accepts goods or services, it should be a payment voucher. Therefore, when paying an individual, you should prepare a blank receipt in advance, fill in the relevant personal information, and let the other party sign it as an enterprise. The other party is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, and its expenses are deducted before tax with the invoices or receipts and internal vouchers issued by the tax authorities. The receipts should contain the name of the payee, personal name and ID number, expenditure items, collection amount and other related information. The judgment standard of small-scale sporadic business is that the sales of individuals engaged in taxable items do not exceed the threshold stipulated by the relevant VAT policies. A receipt can be used as a pre-tax deduction certificate if the sporadic expenses that meet the documentary conditions do not exceed 5 yuan every time. From the accounting point of view, IOUs can be recorded, and the specific analysis is as follows: From the accounting point of view, the main purpose of accounting is to objectively and truly reflect the process and results of enterprise production and operation activities. For natural persons who pay taxes on a per-time basis, they provide sales, labor services or services to enterprises, and each sales amount (excluding tax) is below 5 yuan, and enterprises can deduct it before tax with personal receipts issued by natural persons without invoices. If a natural person makes continuous sales, the accumulated daily sales amount will be regarded as one time, and the total amount is below 5. The enterprise can deduct it before tax with the personal receipt issued by the natural person without invoice.

Legal basis:

Article 14 of the Accounting Law of the People's Republic of China includes original vouchers and accounting vouchers.

to handle the economic and business matters listed in article 1 of this law, the original vouchers must be filled in or obtained and submitted to the accounting institution in time.

Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject the untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented in accordance with the provisions of the unified national accounting system.

all the contents recorded in the original voucher shall not be altered; If there is an error in the original voucher, it shall be reopened or corrected by the issuing unit, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, it shall be reopened by the issuing unit and shall not be corrected on the original voucher.

accounting vouchers should be compiled according to the original audited vouchers and relevant materials.