Penalty basis for posting IOUs:
1. Paragraph 2 of Article 21 of People's Republic of China (PRC) Tax Collection and Management Law. Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or accepting business services and engaging in other business activities.
2. Article 3 of the Measures for the Administration of Invoices in People's Republic of China (PRC): The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in the purchase and sale of commodities, provision or acceptance of services and other business activities.
3. Measures for the Administration of Invoices in People's Republic of China (PRC) Article 20 Units and individuals that sell goods, provide services and engage in other business activities shall collect money from outside, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
4. Measures for the Administration of Invoices in People's Republic of China (PRC) Article 21 All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing commodities, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.
Article 22 of the Measures for the Administration of Invoices in People's Republic of China (PRC) shall not be used as a financial reimbursement voucher, and any unit or individual has the right to refuse it.
6. People's Republic of China (PRC) Enterprise Income Tax Law Article 8 The reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.
7. "Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 27 The relevant expenditures mentioned in Article 8 of the Enterprise Income Tax Law refer to expenditures directly related to income.
The reasonable expenditure mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or the cost of related assets.
Extended data:
I. Posting conditions of IOUs:
1. The expenses are legal and true. The so-called legal, refers to the project IOU fees, shall not violate the provisions of the current national laws and regulations; The so-called truth is to resolutely put an end to the illegal acts of falsifying expenses.
2. The expenses are related to production and operation. White bars unrelated to production and operation shall not be deducted before tax, such as living expenses that should be paid by taxpayers and entertainment expenses that should be borne by individuals other than business entertainment expenses.
3. Meet relevant deduction standards. The tax law clearly stipulates the deduction standard of related expenses. For example, Article 43 of the Measures for Pre-tax Deduction of Enterprise Income Tax clearly stipulates the deduction standard of business entertainment expenses, and the part exceeding the prescribed standard shall not be charged before tax.
4, the cost itself does not have the characteristics of "business activities". The item of IOUs fee does not involve the purchase and sale of goods, providing or receiving business services, and does not have the characteristics of business activities, otherwise invoices must be obtained according to regulations.
Second, the main impact of the entry of white bars
"White income" mainly affects accounting confirmation and enterprise income tax in taxation. Since it is a "white entry", a business is bound to happen, that is, an asset of the enterprise is taken away by "white entry".
If informal documents are "white bars" when used as invoices, then the impact of white bars on expenses and income tax is mainly considered from the perspective of taxation.
Third, white stripes
The so-called white note refers to a fraudulent means by which the actor issues or asks for invoices and receipts and payment vouchers that do not meet the requirements of formal vouchers to avoid supervision or tax evasion.
Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law
Baidu Encyclopedia-People's Republic of China (PRC) Invoice Management Measures