Urgent reminder: These kinds of accounting vouchers are the most vulnerable to tax inspection.

1, self-made original vouchers need to be standardized.

2. Illegal bills are not worth the loss.

The management of reimbursement vouchers in many enterprises is very irregular, and the invoice header and payment unit are often inconsistent, especially for travel expenses and business entertainment expenses. Many company names are hard to remember, and many employees often make mistakes when they go out to eat. Another situation is that the company has good benefits and reimburses employees for various expenses, such as personal telephone charges and refueling fees. After the financial personnel received it, they entered it into the accounts in a daze, but these invoices were not recognized by the tax bureau, and the taxable income must be increased. Enterprise income tax cannot be deducted, resulting in losses inside and outside the company.

3. Vouchers for correcting wrong accounts should be standardized.

There are no more than two reasons for the account to be changed. First, the financial level of financial personnel is too poor, and accounting treatment is not standardized. The other is to adjust accounting subjects so as to fish in troubled waters and do something illegal. The practice of these two types of enterprises should exercise their eloquence and explain it to others when accepting tax inspection.

4. The subjects of accounting vouchers should be consistent with the contents of the vouchers.

For example, some enterprises include office supplies in employee welfare expenses, and business entertainment expenses in welfare expenses. , the accounting voucher account is inconsistent with the original voucher content. These mismatches have become a breakthrough for tax authorities to find problems during tax inspection.

5. There are exceptions for internal documents, which is inevitable.

The original internal voucher must be signed by the person in charge. Bian Xiao contacted a private medical institution before and found that the company used a large number of disposable syringes every month, but it was not obvious at first glance, but a closer look at the company's outbound order found that there was something fishy. The outbound documents attached to the voucher are all internal documents, but many outbound documents are signed by the consignee, and some are blank. Asked about the truth of warehouse management, the company cashed in through consumables. No one dares to sign the blank outbound order. Do you think the tax officials will not question that the internal documents are not signed by the managers?

6. Vouchers without invoices

In life, many enterprises always have one reason or another to pay foreign money and can't get invoices. In the current tax inspection and tax inspection practice, there is no invoice, and it is necessary to increase income if it involves profit and loss subjects. If the company can't get the invoice, try to find a way quickly, either negotiate with the last company to get the ticket back, or go to the tax bureau to issue it for you, so as to reduce the trouble of tax inspection.

7. Authenticity of vouchers

Look at the small advertisements in the city and you will know how messy the invoices in this society are. "Real invoices and fake businesses" have become the standard for many enterprises to avoid taxes. This kind of voucher is really difficult to check. In practice, the contents of invoices issued by false economic business are mostly office supplies, computer consumables, food, clothing, labor insurance, etc. For example, many companies reimburse taxi tickets, and many taxi invoices are serial numbers. It is difficult for the tax bureau to explain clearly whether the taxi is only for you or fake, as everyone knows.

8. Financial receipts in vouchers are also risky.