The premise of the invoice entry is that the invoice is true, legal and effective, and meets the requirements of relevant tax laws and regulations.

I. Confirmation of authenticity, legality and validity of invoices

First of all, it is necessary to confirm whether the ordinary invoice three years ago is true, legal and effective. The authenticity of the invoice can be verified by checking the invoice code, number, billing date and other information; Legitimacy needs to ensure that the issuance of invoices conforms to the provisions of tax laws and regulations, such as whether the billing unit is qualified to issue invoices and whether the contents of invoices are consistent with actual transactions; Validity means that the invoice has not expired, been cancelled or invalidated within the prescribed time limit.

Second, the relevant provisions of the invoice entry

Ordinary invoices that have been confirmed to be true, legal and effective need to be accounted for in accordance with the provisions of tax laws and regulations. According to the Law of the People's Republic of China on the Administration of Tax Collection and its detailed rules for implementation, an enterprise shall enter the invoice information into the financial system within the prescribed time limit and manner, and properly keep the original invoices and relevant vouchers. At the same time, enterprises should also pay attention to the deduction period of invoices to ensure that the deduction operation is completed within the prescribed time limit.

Third, the handling of special circumstances

Under special circumstances, such as lost or damaged invoices, enterprises need to deal with them in accordance with the provisions of the tax authorities. For lost invoices, the enterprise shall report to the tax authorities in time and provide relevant supporting materials to apply for reissue; For damaged invoices, enterprises need to repair or apply for replacement according to the degree of damage.

To sum up:

Ordinary invoices three years ago can be accounted for after they are confirmed to be true, legal and effective. However, it is necessary to follow the provisions of relevant tax laws and regulations to ensure the accuracy and compliance of invoice information. At the same time, enterprises should also pay attention to the storage and deduction period of invoices to avoid tax risks caused by improper operation.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 21 stipulates that:

Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep accounts and conduct accounting according to legal and valid vouchers.

Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration

Article 29 stipulates that:

Account books, accounting vouchers, statements, tax payment vouchers, invoices, export vouchers and other relevant tax-related materials shall be legal, true and complete.

Measures for the Administration of Invoices of the People's Republic of China

Article 22 stipulates that:

Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued in one lump sum and stamped with special invoices. No unit or individual may have the following acts of falsely issuing invoices:

(a) for others, for their own invoices inconsistent with the actual business situation;

(two) let others issue invoices for themselves that are inconsistent with the actual business situation;

(three) introduce others to issue invoices that are inconsistent with the actual business situation.