First, can ordinary taxpayers buy goods without invoices and receipts?
I don't know,
Invoices and receipts are original vouchers, which can prove that a certain amount of money has been received and paid, but the money received by receipts can only be the current payment, and the money received and paid by receipts can only be used as the voucher for receiving the current payment, while invoices are not only the voucher for receiving and paying the money, but also the money received and paid by invoices can be used as the cost, expense or income, that is to say, invoices are the original vouchers for the cost, expense or income incurred.
2. What's the difference between receipt and invoice?
receipt
1. The types of receipts include collection receipts and payment receipts.
Receipts involving transactions (not linked to income and expenses) can be used for accounting; Payment receipts can also be accounted for, but the taxable income of the enterprise shall not be deducted before tax.
Whether the receipt can be recorded depends on the type and scope of use of the receipt. Receipt can be divided into internal receipt and external receipt. External receipts are divided into three types: tax department producer, financial department producer and military receipt. The internal receipt is the self-made voucher in the company, which is what we call the self-made original voucher. Used for internal business of the company, such as internal allocation of materials, collection of employee deposits, refund of excess commercial loans, etc. This internally made receipt is a legal voucher and can be recorded as a cost. Where there is a business transaction between units and the payee does not need to pay tax after receiving the money, the payee may issue a receipt supervised by the tax department. The administrative fees incurred by administrative institutions can use the receipt supervised by the financial department. If the business between the unit and the army is not required to pay taxes according to the regulations, the receipt issued by the army can be used, and this receipt can also be recorded.
2. Costs involved
I received a receipt. If it is agricultural products or waste, it can be accounted for, but it must be deducted before tax. If you buy raw materials from a regular company without asking for an invoice, it will not only harm the interests of the company, but also be fined by the tax authorities.
3. The special receipts of administrative institutions can be accounted for.
4. Self-made original invoices can be recorded.
Including the receipt of shopping at the stationery store, but it must be deducted when paying taxes.
5. Receipt of fund transaction
It is standard to go to the local tax bureau to buy.
receipt
Invoice refers to the receipt and payment vouchers issued and collected in business activities such as buying and selling goods, providing or receiving services, and is a legal voucher.
As for the entry, whether the receipt can be entered into the account, someone said categorically: "No!" In fact, such an answer is one-sided. It is partial to say whether the receipt can be recorded. In some cases, receipts can be accounted for, and in other cases, receipts cannot be accounted for, which should be treated differently according to the specific circumstances.
When reviewing, the original documents are generally based on "rationality" and "legality", while the tax authorities have only one legal basis. Of course, if some small expenses are reasonable, the tax authorities in some places will not pursue them. For example, it is unlikely that some corporate canteens will get invoices for the dishes they buy in the free market. Self-made receipts sometimes lack "legitimacy" and generally cannot be recorded.
Generally speaking, the receipt can be used as a voucher for the current payment unrelated to business operation within the enterprise. For external expenditures, if they want to enter the cost, in principle, they must have invoices. However, if management fees are paid in some administrative departments, sometimes the other party will issue special receipts for administrative institutions printed by the financial department, which can be recorded. For example, some local accountants' follow-up training is organized by local finance. This receipt is issued for the training fees held by the Finance Bureau, which can be accounted for by enterprises. There are also some enterprise fees, which are uniformly formulated. For example, postal services and even some banks make transfer payments, and the bills issued by the collected fees are special receipts, which can be recorded. If the general economic business of an enterprise occurs externally, it is generally invalid to obtain a receipt. If it is recorded as a cost, the tax authorities should adjust and increase the taxable income, levy enterprise income tax and even impose a fine. However, in foreign economic business, if some businesses cannot issue invoices because they do not meet the conditions for issuing invoices, they can issue receipts for accounting, such as paying contract liquidated damages.
All units and individuals engaged in production and business activities, when purchasing goods, receiving services and paying other business expenses, should ask the payee for invoices. That is to say, enterprises must obtain invoices in procurement and business activities, otherwise they may not be recorded.
It is easy to understand that all items involving profit and loss must obtain official invoices, otherwise they cannot be included before income tax (that is, they cannot be accounted for). All expenses need invoices, and all purchases (which will eventually be transferred to production costs and sales costs) also need invoices; Secondly, projects involving asset increase also need to obtain official invoices, such as the purchase and purchase of raw materials, such as the purchase of machinery and equipment to bring about asset increase. In the long run, fixed assets will be charged in the form of depreciation, and before tax, income tax will be deducted, and official invoices will be required. Similarly, intangible assets and long-term deferred expenses also need to obtain invoices. Otherwise, the receipt can be recorded.
Whether the receipt can be recorded is actually a question of whether the enterprise income tax can be charged before tax. If you really can't get a formal invoice, you can also use the receipt as the original voucher for bookkeeping, but it can't be charged before tax, so it should be excluded when you declare enterprise income tax.
Receipt is the original voucher used by enterprises and institutions in economic activities, while invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. Therefore, if you purchase goods, you must receive invoices.