Current location - Loan Platform Complete Network - Local tax - What are the types of original vouchers for cash receipt?
What are the types of original vouchers for cash receipt?
Generally speaking, the original vouchers involving cash collection business can be divided into the following categories:

(1) invoice. Invoice refers to the receipt and payment vouchers issued and collected by enterprises and institutions in business activities such as buying and selling goods, providing and receiving services. It is the original voucher of accounting and an important basis for tax authorities to carry out tax inspection. In economic activities, invoices are legal documents filled in by all enterprises, institutions and individuals in business activities such as selling goods, products and providing services.

(2) Non-operating income. Non-operating receipts refer to receipts issued by state organs and institutions when collecting fees and consulting service fees according to regulations. Non-operating bills shall be uniformly printed or sealed by the national financial department. These receipts are usually in triplicate: cashier's stub, payer's receipt and accountant. State organs and institutions must issue non-operating receipts when collecting various fees and service fees according to regulations. The basic format of non-operating income is shown in the table.

(3) Internal receipts. Internal collection generally applies to cash transactions between internal functional departments or employees, as well as non-operating cash transactions with external units and individuals. For example, the utilities and rent paid by employees to the unit. Internal receipts are generally designed and printed by the unit according to its own needs or purchased from stores without going to the tax department to buy them.

The original vouchers of cash payment business can be divided into two parts: foreign original vouchers and self-made original vouchers. External original vouchers are mainly the original vouchers filled in by suppliers or service providers for purchasing goods or accepting labor services, such as sales invoices issued by the other party for purchasing products and goods, business invoices issued by service providers for accepting labor services, and other original vouchers such as air tickets, boat tickets and plane tickets.

Self-made original vouchers refer to the original vouchers uniformly made and filled in by our company when cash payment business occurs. Due to the different nature of cash payment business in each unit, the original vouchers of the corresponding cash payment business are also very different. This paper introduces several self-made original vouchers of common cash payment business in various units.

1. Loan slip

The loan slip is generally applicable to the original loan voucher used by the institutions affiliated to the unit to borrow money from the cashier for purchasing sporadic office supplies or employees on business trips.

The format of "IOU" should generally be in duplicate (with different colors):

The first copy is the loan slip stub (black), which is used as the borrower's loan slip, and the reference format is omitted;

The second copy is the loan receipt (payment voucher) (green), which is used as the borrower's loan receipt from the enterprise and also as the payment voucher for handling the loan. The reference format is omitted;

2. Payroll

The payroll is the original voucher for each unit to pay employees monthly. Each unit can design and print its own payroll according to its own specific calculation method, and can also buy it from local shops or relevant departments.

3. Reimbursement form

Reimbursement forms are documents used by relevant personnel of each unit to purchase odds and ends for their own units and accept labor services or services from other units or individuals, as well as employees of their own units to apply for reimbursement of entrusted expenses, medical expenses and children's overall medical expenses. The reimbursement form can be designed and printed by each unit according to its own needs, and can also be purchased in local stores. It can be designed into various special reimbursement forms, such as medical reimbursement forms and transportation subsidy reimbursement forms. , can also be designed as a unified reimbursement form.

4. Travel expense reimbursement form

The travel expense reimbursement form is the original voucher filled out by the business travelers of each unit according to the original vouchers for reimbursement of travel expenses and travel subsidies from foreign countries such as air tickets, air tickets and accommodation invoice. Travel expense reimbursement forms are generally designed and printed by each unit according to its own needs, and can also be purchased in local stores.

5. Payment receipt

The payment receipt is filled in by the employees of this unit when they receive various non-wage bonuses, allowances, subsidies, labor fees and other cash payments from this unit, and serves as the original voucher for the payer to pay. Generally speaking, each unit can design and print receipts by itself or buy unified receipts from local stores, or design and print receipts by itself according to needs to meet various special needs.