The invoice split sheet shall be issued by the unit that has obtained and kept the original voucher invoice to the unit that should have obtained but has not obtained the original voucher. For companies that issue split documents, split documents belong to internal vouchers; For companies that have obtained split documents, split documents belong to external vouchers.

The content and format of the bill can be copied according to the original "original voucher", which must have the basic contents of the original voucher: voucher name, date of filling in the voucher, name of the company or person filling in the voucher, signature or seal of the handler, name of the receiving company, economic business content, quantity, unit price, amount and cost allocation, etc.

List the initial amount and quantity of the original vouchers, as well as the part that the other party should bear, and affix the seal of the unit that issued the split sheet and voucher.

The company that received the original voucher will use the voucher as an attachment to the bookkeeping voucher.

Extended data:

Scope of application of partition

There are three types of application scope of the split sheet stipulated in Articles 18 and 19 of the Administrative Measures for Pre-tax Deduction Certificates of Enterprise Income Tax:

First, the cost sharing of taxable services between enterprises and other domestic enterprises (including affiliated enterprises) and individuals;

Second, the cost sharing of non-taxable services received by enterprises and other enterprises and individuals in China;

Third, the cost sharing of water, electricity, gas, air conditioning, heating, communication lines, cable TV, network and other expenses incurred by enterprises in renting (including enterprises as single tenants) office and production houses.

Baidu Encyclopedia-Original Voucher Separate List