Can the receipts of fishermen or farmers be used as original vouchers?

The receipts of fishermen or farmers can be used as original vouchers. The State Administration of Taxation issued the "Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax" "Announcement" (State Administration of Taxation Announcement No. 28 of 2018) regulates corporate pre-tax deduction vouchers, which mentions: Payments made by enterprises to individuals engaged in small and sporadic business operations can be made with the receipt issued by the individual. Vouchers and internal corporate vouchers are used as pre-tax deduction vouchers, generally about 500 yuan.

The original voucher must have the following contents:

The name of the original voucher, the date on which the voucher is filled in, and the The name of the unit and person who fills in the voucher, the signature or seal of the person handling the voucher, the name of the unit that accepts the voucher, the content of the economic business, quantity, unit price and amount.

What are the types of original vouchers?

1. Classification according to different sources:

(1) External original vouchers refer to the vouchers obtained from external units when economic transactions occur with them. Such as invoices, Airplane and train bills, bank receipt and payment notices, invoices obtained from suppliers when companies purchase goods and materials, etc.

(2) Self-made original vouchers refer to economic and business matters. Vouchers filled in by the unit's internal handling departments or personnel when they occur or are completed. Such as receipt sheets, material picking lists, work start orders, cost calculation sheets, warehouse out orders, etc.

2. Fill in the documents as required. Different classifications of preparation procedures and contents:

According to different filling procedures and contents, self-made original vouchers can be divided into four categories: primary vouchers, cumulative vouchers, summary original vouchers and accounting preparation vouchers.

(1) One-time voucher: A one-time voucher refers to an original voucher that reflects only one economic business or records several economic businesses of the same nature at the same time. The filling procedure is completed at one time.

For example All kinds of external original vouchers are one-time vouchers; the "receipt sheet" for materials received by the relevant departments of the enterprise, the "loan sheet" for employees, the "warehousing sheet" for purchased materials, and the records prepared according to the needs of accounting records and economic business. Account vouchers, such as: "Material Cost Allocation Statement", etc. are all one-time vouchers.

(2) Cumulative vouchers: Cumulative vouchers refer to continuous occurrences within a certain period of time (usually limited to one month) For self-made original vouchers for similar economic business, the filling procedures are carried out in stages as the economic business events occur. For example, the "limit requisition list" is a cumulative voucher.

(3) Summary voucher: Summary original vouchers refer to self-made original vouchers compiled based on multiple original vouchers that reflect the same economic business within a certain period of time to reflect the overall occurrence of a certain economic business.

The summary original vouchers are both It can simplify accounting work and facilitate analysis and comparison of economic business. For example, "Salary Summary Table", "Cash Income Summary Table", Material Distribution Voucher Summary Table, etc. are all summary original vouchers.

3. Classification according to different formats:

(1) General voucher: an original voucher with a unified format and usage method that is uniformly printed by relevant departments and used within a certain range. (Nationally common value-added tax Invoices, bank transfer settlement vouchers, etc.)

(2) Special vouchers: original vouchers printed by the unit itself and used only within the unit. (Material receipt, requisition list, salary expense allocation sheet , depreciation calculation table, etc.)