There are risks, mainly reimbursement. The bank can check through the statement, or ask the bank to reprint it. The seller can provide a copy of the ticket. ...
The accounting practice certificate will not be revoked. This belongs to the management of the Finance Bureau.
Question 2: What should I do if the whole accounting voucher is lost? If the tax bureau doesn't audit the accounts, you will be safe. It would be very troublesome if the tax bureau audited the accounts. (Under normal circumstances, the tax bureau rarely checks the accounts of enterprises, unless your factory business is abnormal and is targeted by the tax bureau's inspection department, or the tax bureau must check the accounts when handling business. )
So try to fill in as much information as possible. As for the invoice of the special invoice, if the tax bureau checks it, isn't there a deduction stamp? You can go to the bank to make up the bank bill. If it's an ordinary invoice, try to find a copy. Anyway, try to make up the information you can. Kingdee also has an electronic account for reference. In case of investigation, you can explain the situation to the tax bureau, which may involve fines, but not much. If you have a good relationship with the tax bureau, they may ignore it. Hmm. How interesting
Question 3: What should I do if my accounting voucher is lost? Responsibility of handing over personnel
After the handover work is completed, the accounting vouchers, accounting books, financial accounting reports and other accounting materials handed over by the handover personnel occurred in the process of handling accounting work, and they should be responsible for the authenticity and completeness of these accounting materials. Even if the replacement personnel fail to find the authenticity and completeness of the accounting data received during the handover due to negligence, the original handover personnel should still be responsible for it, and the original handover personnel should not shirk their responsibilities because the accounting data has been handed over.
Friend, don't worry, the accounting law will protect you, don't worry too much!
Question 4: According to national regulations, how to deal with the loss of accounting vouchers? In violation of the provisions of this law, any of the following acts shall be ordered by the financial department of the people's government at or above the county level to make corrections within a time limit, and a fine of not less than 3,000 yuan but not more than 50,000 yuan may be imposed on the unit; The directly responsible person in charge and other directly responsible personnel may be fined between 2,000 yuan and 20,000 yuan; Those who belong to national staff shall also be given administrative sanctions by their units or relevant units according to law:
(1) Failing to set up accounting books according to law;
(2) setting up accounting books without permission;
(3) Failing to fill in or obtain the original vouchers in accordance with the provisions, or the original vouchers filled in or obtained are not in conformity with the provisions;
(four) according to the unaudited accounting vouchers to register the accounting books or the registered accounting books do not meet the requirements;
(5) changing the accounting treatment method without authorization;
(6) The compilation basis of financial and accounting reports provided to different users of accounting data is inconsistent;
(seven) failing to use written accounting records or functional currency in accordance with the provisions;
(8) Failing to keep accounting data in accordance with regulations, resulting in damage or loss of accounting data;
(nine) failing to establish and implement the internal accounting supervision system of the unit in accordance with the provisions, or refusing to supervise according to law or failing to provide relevant accounting information and relevant materials truthfully;
(10) The appointment of accounting personnel does not conform to the provisions of this Law.
If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law.
If an accountant commits one of the acts listed in the first paragraph, and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke the accounting qualification certificate.
Where the relevant laws provide otherwise for the punishment of the acts listed in the first paragraph, it shall be handled in accordance with the provisions of the relevant laws.
Question 5: How to deal with the loss of financial vouchers? In violation of the provisions of this law, any of the following acts shall be ordered by the financial department of the people's government at or above the county level to make corrections within a time limit, and a fine of not less than 3,000 yuan but not more than 50,000 yuan may be imposed on the unit; The directly responsible person in charge and other directly responsible personnel may be fined between 2,000 yuan and 20,000 yuan; Those who belong to national staff shall also be given administrative sanctions by their units or relevant units according to law:
(1) Failing to set up accounting books according to law;
(2) setting up accounting books without permission;
(3) Failing to fill in or obtain the original vouchers in accordance with the provisions, or the original vouchers filled in or obtained are not in conformity with the provisions;
(four) according to the unaudited accounting vouchers to register the accounting books or the registered accounting books do not meet the requirements;
(5) changing the accounting treatment method without authorization;
(6) The compilation basis of financial and accounting reports provided to different users of accounting data is inconsistent;
(seven) failing to use written accounting records or functional currency in accordance with the provisions;
(8) Failing to keep accounting data in accordance with regulations, resulting in damage or loss of accounting data;
(nine) failing to establish and implement the internal accounting supervision system of the unit in accordance with the provisions, or refusing to supervise according to law or failing to provide relevant accounting information and relevant materials truthfully;
(10) The appointment of accounting personnel does not conform to the provisions of this Law.
If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law.
If an accountant commits one of the acts listed in the first paragraph, and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke the accounting qualification certificate.
Where the relevant laws provide otherwise for the punishment of the acts listed in the first paragraph, it shall be handled in accordance with the provisions of the relevant laws.
Question 6: Accounting vouchers are lost, how to lose vouchers, how to lose them, and the process? Form it into a material for future reference. For the loss of accounting vouchers, it is against the accounting law. The main body of accounting law enforcement is the finance bureau, not the tax bureau, and the tax bureau will not punish the loss of vouchers. However, if the impact is too great to correctly calculate the tax payable, the tax authorities will take this as the basis to determine that the accounts are not perfect and levy income tax. Value-added tax is deducted by special ticket. As long as your sales are accurate, the input tax can be deducted after certification. If it has not been certified, you can find a copy of the seller's bookkeeping, which can be certified and deducted.
There are risks, mainly reimbursement. The bank can check through the statement, or ask the bank to reprint it. The seller can provide a copy of the ticket. ...
The accounting practice certificate will not be revoked. This belongs to the management of the Finance Bureau.
Question 7: What should I do if the accounting voucher is lost? Custody of account books —— Taxpayers who are legally liable for losing account books and accounting vouchers cannot simply apply the corresponding provisions of the Tax Administration Law to conduct qualitative treatment and pursue legal responsibility, but should conduct qualitative treatment and pursue legal responsibility on the basis of determining the reasons, responsibilities and nature of the loss of account books and accounting vouchers. This paper discusses how to deal with the taxpayer's lost account books and vouchers, how to investigate the legal responsibility qualitatively, and how to control the customs. Therefore, the loss of taxpayer's account books and vouchers can be divided into three types: loss, loss and concealment. Loss type: loss of account books and accounting vouchers, which can also be called loss in common parlance, is the loss or loss of account books and accounting vouchers caused by negligence or force majeure. From the legal point of view, it should be regarded as a kind of non-subjective intentional loss, which can be called "goodwill loss" such as the loss of account books and accounting vouchers caused by theft, theft, flood, earthquake, tsunami and fire. The Tax Administration Law stipulates that the tax authorities have the right to punish taxpayers who fail to set up accounting books or keep accounting vouchers in accordance with the regulations. It is easy to understand the behavior of not setting up account books according to the regulations. What are the acts of not keeping account books and vouchers in accordance with the regulations? At the same time, the tax administration law stipulates that the taxpayer's responsibility for keeping account books and accounting vouchers includes keeping them within the prescribed storage period and shall not be forged, altered or destroyed without authorization. It can be seen that the loss of account books and accounting vouchers does not belong to the act of "failing to keep them in accordance with regulations", and the Tax Administration Law does not clearly stipulate that the loss of account books and accounting vouchers should be punished. According to the principle of the rule of law, that is, "there is no express provision in the law", so under the premise of no express provision in the law, the loss of account books and accounting vouchers cannot be investigated for legal responsibility. But both of them are lost, and the loss of invoices and tax registration certificates will be handled differently. The Measures for the Administration of Invoices stipulates that the loss of invoices and invoice stubs is an act of not keeping invoices according to regulations and can be punished. The Detailed Rules for the Implementation of the Tax Administration Law stipulates that anyone who loses his tax registration certificate shall report it to the competent tax authorities and declare it invalid in the newspaper, but there are no corresponding penalties. Type of loss: loss of account books and accounting vouchers, including unauthorized destruction of account books and accounting vouchers. Loss refers to the disappearance or disappearance of account books and accounting vouchers; Unauthorized destruction refers to the destruction of account books and accounting vouchers in violation of regulations; Unauthorized destruction refers to the intentional destruction or burning or destruction of account books and accounting vouchers in violation of the provisions on the custody of account books and accounting vouchers. Loss, unauthorized destruction, unauthorized destruction of account books, vouchers, etc. , belongs to the taxpayer fails to set up and keep account books or vouchers in accordance with the provisions of the tax administration law. From the legal point of view, it should be considered as a subjective and intentional loss, which can be called "malicious loss". For this kind of loss, the Accounting Law and the Tax Administration Law also stipulate that legal responsibility should be investigated. The Accounting Law stipulates that if accounting books and vouchers are lost, the financial department shall order them to make corrections within a time limit and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the unit. The directly responsible person in charge and other directly responsible personnel may be fined between 2,000 yuan and 20,000 yuan. If a crime is constituted, criminal responsibility shall be investigated according to law. The Tax Administration Law stipulates that the tax authorities have the right to verify the tax payable if the account books and accounting vouchers are destroyed without authorization; And ordered to make corrections within a time limit, and may be fined up to 2000 yuan; If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less may be imposed; In the process of inspection, taxpayers destroy relevant materials, which is an act of evading or refusing the inspection by tax authorities. The tax authorities shall order it to make corrections within a time limit, and may impose a fine of not more than 10,000 yuan; if the circumstances are serious, a fine of not less than 10,000 yuan but not more than 50,000 yuan may be imposed; If the tax payable is not paid or underpaid, it shall be deemed as tax evasion. In addition to recovering the unpaid or underpaid taxes and late fees, a fine of not less than 50% but not more than five times the unpaid or underpaid taxes shall be imposed. If a crime is constituted, criminal responsibility shall be investigated according to law. Type of concealment: Concealing account books and accounting vouchers means that taxpayers deliberately transfer and conceal account books and accounting vouchers for a certain purpose by fabricating various reasons to avoid inspection by tax authorities. This behavior is different from refusing to provide tax information. The act of concealing account books and accounting vouchers should be regarded as subjective and intentional loss from the legal point of view, and can also be called "malicious loss". For this kind of loss, the tax administration law stipulates that legal responsibility should be investigated. The Law on the Administration of Tax Collection stipulates that a taxpayer's act of concealing account books and vouchers during the inspection by the tax authorities is an act of evading or refusing the inspection by the tax authorities. & gt
Question 8: What should I do if the original voucher is lost? These treatment methods do not conform to the financial accounting system. Original vouchers are the basis for filling in accounting vouchers and registration books, and are precious accounting materials. If the original foreign documents are accidentally lost, they should go to the original issuing unit to reissue or ask for a certificate stamped with the official seal of the original issuing unit, and indicate the quantity, amount and content of the lost documents. After the accounting supervisor compares with the person in charge of the village, and the Ilj manager signs and seals, Diao can replace the original voucher for bookkeeping. If you really can't get the vouchers, such as train tickets, plane tickets and other original vouchers, the handler must write down the details, and the accounting supervisor and the village head will approve future generations to keep accounts with the original vouchers. @ Qiu $ Xujiahu Management Station, Yishui County, Shandong Province! 276402 Recently, when auditing the village accounts, the author found that some original vouchers obtained from other units were accidentally lost, some were put into the inventory of the cash keeper in the form of white bars, and some were replaced with original vouchers after writing down the reasons for the loss with a blank sheet of paper. These treatment methods do not conform to the financial accounting system. Original vouchers are the basis for filling in accounting vouchers and registration books, and are important accounting data.
Question 9: What should the accountant do if he loses the original voucher when making accounts? What should the accountant do if he loses the original voucher when making accounts?
1. If the original voucher obtained from other units is lost, it shall obtain the certificate stamped by the original issuing unit, and indicate the number, amount and content of the original voucher. After the approval of the person in charge of the accounting institution of the handling unit, the accounting supervisor and the unit leader, it can be used as the original voucher.
2, from other units to obtain the original documents, if it is really impossible to obtain proof, such as train, ship, plane tickets and other documents, by the parties to write the details, approved by the person in charge of the accounting agency, accounting supervisor and unit leaders, can be used as the original documents.
3. If the original self-made voucher is lost, you can go to the relevant department to reprint it.
Original voucher:
Original vouchers, also known as vouchers, are written vouchers obtained or filled in when economic business occurs or completes, which are used to record or prove the occurrence or completion of economic business.
Original vouchers can be used not only to record the occurrence or completion of economic business, but also to clarify economic responsibilities. They are the original materials and important basis of accounting work, and they are the most legally effective vouchers in accounting materials. All kinds of documents that can't prove the occurrence or completion of economic business, such as work order number, purchase and sale contract, purchase application form, etc., can't be used as original vouchers as accounting basis.
Question 10: What should I do if I accidentally lose my accounting voucher? I can make it up at will. The payment voucher only affects the inconsistency between your bank account and the statement, and will not affect the tax expenditure.