White note warehousing is commonly known as white note, that is, in the name of an individual or unit, the words that prove the receipt and payment of du or the receipt and delivery of goods are written on white paper as invoices to serve as original vouchers.

The receipt is used to replace the invoice in the white paper warehousing, which is often used to evade taxes. When the consumer is an individual, some individual and private owners only issue a receipt to prove the occurrence of economic business in this item, instead of an invoice, so as to avoid tax evasion due to the inspection of the tax machine.

Can the "white note" be credited to the account to save tax?

Case 1:

A company found Master Wang to carry office desks and chairs in September, 20 19, and paid Master Wang 480 yuan in cash. Master Wang provided a handwritten receipt. Can this "white note" be deducted before tax?

Can be accounted for and allowed to be deducted before tax.

Reference:

1, according to announcement No.28 of 20 18 issued by State Taxation Administration of The People's Republic of China on June 6, about the issuance of the Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax (hereinafter referred to as the Measures):

Article 9 If the expenditure items incurred by an enterprise in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has gone through tax registration, and its expenditure is based on invoices (including invoices issued by tax authorities according to regulations) as pre-tax deduction vouchers; If the other party is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, its expenses shall be deducted before tax with invoices or receipts and internal vouchers issued by the tax authorities, and the receipts shall contain the name of the payee, personal name and ID number, expenditure items, amount of payment and other relevant information.

The judgment standard of small-scale sporadic business is that the sales of individuals engaged in taxable items do not exceed the threshold stipulated by relevant VAT policies.

2. Article 50 of Annex I "Implementation Measures for the Pilot Reform of Business Tax to Value-added Tax" of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Reform of Business Tax to Value-added Tax (Caishui [2016] No.36) stipulates that the range of the value-added tax threshold is as follows:

(1) Monthly sales of 5,000-20,000 yuan (inclusive) if taxes are paid on schedule.

(2) For tax payment by time, the sales amount per time (day) is 300-500 yuan (inclusive).

Case 2:

A company bought a batch of goods worth 500,000 yuan in 20 1810/month, which was sold in that month. Because the invoice was not obtained in that month, it was recorded by the receipt, contract and bank payment documents. Later, due to the cancellation of the supplier, the purchase invoice could never be obtained. Can these "white bars" be deducted before tax?

Can be accounted for and allowed to be deducted before tax.

Reference:

1, Announcement of State Taxation Administration of The People's Republic of China on Release (State Taxation Administration of The People's Republic of China Announcement No.20 18 No.28) stipulates that from July 20 1 81,invoices should be obtained as pre-tax deduction vouchers, and the other party's business license is revoked according to law, and it is recognized as an abnormal household by the tax authorities. After the authenticity of expenditure is confirmed by relevant data, the corresponding expenditure can be deducted before tax. In the process of making up or replacing invoices or other external vouchers, if the other party fails to make up or replace invoices or other external vouchers due to special reasons such as cancellation, revocation, revocation of business license according to law, and being recognized as an abnormal household by the tax authorities, the expenditure can be deducted before tax after the authenticity of expenditure is confirmed by the following data:

(1) Proof of the reasons for the inability to reissue or exchange invoices and other external vouchers (including proof of industrial and commercial cancellation, institution cancellation, inclusion in abnormal business households, bankruptcy announcement, etc.);

(2) Contracts or agreements on related business activities;

(3) Payment vouchers paid by non-cash means;

(4) Proof materials of cargo transportation;

(5) Internal vouchers for goods warehousing and warehousing;

(6) Accounting records and other materials of the enterprise.

Note: Items 1 to 3 in the preceding paragraph are necessary information.

2. According to the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations, the reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.

The answer to the question "Can IOUs be put into storage?" Let's stop here first. IOUs put into storage will violate the provisions of the tax law in some cases, and so will IOUs put into account. Therefore, when financial personnel get IOUs from the company's purchasing staff, they should also handle them in the right way. It is best not to allow the purchasing staff to give IOUs as receipts, but to ask for invoices.