The invoice is stamped with the tax producer's seal, but it cannot be said that the vouchers without the tax producer's seal are not compliant. For example, unified receipts of administrative institutions with financial supervision seals, bus tickets, train tickets and plane tickets without tax supervision seals, and special receipts used by hospitals. If you travel abroad on business, the "proforma invoice" can also be used as reimbursement voucher. Also, if a lawsuit is brought to the court in a contract dispute, the court's judgment and award can also be used as proof of entry. Self-made original vouchers, such as loan slips, can also be used as the basis for payment.

Two, try to reduce the "white" accounted for.

White stripes, financially speaking, refer to informal documents, that is, illegal notes and non-compliant documents to serve as original vouchers.

If it is entered in the account with an untrue "white note", it is illegal and cannot be entered in the account. However, it is allowed to be accounted for under certain conditions. For example, it is really impossible to obtain invoices in foreign business activities. Based on the principle of authenticity, it is allowed to be accounted for with relevant self-made vouchers.

Three, the items on the invoice should be fully audited.

Review the invoice name, invoice type, filling date and number, economic business content, quantity, unit of measurement, unit price and amount, filling unit name, signature and seal of the handler, etc.

Pay attention to the fact that the full name of the company needs to be written on the invoice, but it is necessary to distinguish a situation. Some invoices that must be registered with personal real names, such as airline tickets, train tickets, accommodation invoices and mobile phone bills, can be considered as compliant invoices; Pay attention to whether the invoice type is provided according to the contract requirements; The filling person and the reviewer should be different managers; For stamping, you need to stamp the invoice seal instead of the financial seal, or the official seal with a five-pointed star, or the contract seal.

Fourth, pay attention to the timeliness of invoices

In the daily payment, accountants sometimes see that the time of receiving invoices lags far behind the time of filling in invoices, and some of them are cross-year. Can it be accounted for in accounting? Two situations need to be distinguished:

The first case is that the expenses have been accrued and recorded in the current year, but the invoice was not obtained in that year. According to the announcement No.34 of State Taxation Administration of The People's Republic of China on 20 1 1, in practice, the income tax can be calculated according to the book amount when it is paid in advance in the current year, but the invoice needs to be obtained before the income tax is settled in the next year, otherwise the income tax will be increased.

The second case is that the invoice was obtained in the same year but not recorded in the same year, that is, it was recorded in the new year. Based on the principle of accounting authenticity, according to the degree of influence, it should either be charged in the next year's expenses or adjusted through "previous year's profit and loss adjustment". Let's see if it can be deducted before income tax. According to the degree of influence, it should either be charged to the current expenses or adjusted through "profit and loss adjustment in previous years". As to whether it can be deducted before the income tax, according to State Taxation Administration of The People's Republic of China No.2012 15, the expenses actually incurred in the previous year that should be deducted before the enterprise income tax according to the tax regulations are allowed to be deducted after the enterprise makes a special declaration and explanation, but the period for confirmation of the retroactive payment shall not exceed 5 years.

Five, the invoice should be "identified"

Regularly and irregularly consult the authenticity of invoices on national tax websites or through local tax service centers and local competent tax authorities, so as to reduce or eliminate false invoices.

Six, pay attention to whether the invoice is a "yin and yang invoice"

Yin-yang invoice refers to the inconsistency of the corresponding contents of the invoice. When examining invoices, it is necessary to see whether the handwriting color of carbon copy is the same, whether the colors of both sides are the same, whether the contents are complete, and whether there are traces of local carbon copy.

Seven, pay attention to whether the invoice is "stealing the column"

That is, the provided invoice does not match the real business. In practice, it can be divided into three situations. The first one is that the economic business has never happened at all, and the invoice obtained (possibly the fake invoice bought) is required to be reimbursed for payment; The second situation is that the business really happens, but the contents of the invoice, such as the variety, have been changed; The third case is that the real invoice can't be found because of loss and other reasons, so we can only find another type of invoice to replace the entry. According to the Accounting Law, enterprises must examine the original vouchers in accordance with the unified national accounting system, reject the untrue and illegal original vouchers, and report to the person in charge of the unit. In the Measures for the Administration of Invoices of the People's Republic of China, it is also stipulated that invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.

Eight, pay attention to whether the invoice number is "closely linked"

If there are several consecutive invoices in reimbursement payment, the invoices may be inconsistent with the authenticity of the business.