Do I have to have an invoice for the telecommunication charge?

Special invoice for telephone charges:

According to the nature of personnel, telephone charges are recorded as management expenses and sales expenses respectively. If it is paid in cash, it is credited to cash, and if it is paid by a bank, it is credited to bank deposits. First, I don't know the meaning of the invoice. Invoice is the receipt and payment voucher stipulated in the invoice management measures, and it also reflects the existence of transactions between the two parties.

The detailed rules of the invoice management measures stipulate that it should be issued when the operating income is realized. Invoice management method is procedural law. Does the invoice management method stipulate this operating income? No, it's up to you. Moreover, according to the provisions of the invoice management measures, it should be a merchant. After you receive the banknotes, you can issue invoices in full accordance with the provisions of the invoice management measures.

On the contrary, if there is no transaction, even if the money is received, the invoice should not be issued. However, the special VAT invoice is subject to the provisions of the Measures for the Administration of VAT Invoices, and shall be issued when the tax obligation occurs. Then, considering the judicial interpretation of the contract law, ordinary invoices are proof of debt repayment, while special invoices for value-added tax are not. Therefore, the documents confirming the creditor's rights and debts of both parties should not be invoices, but other evidence, more according to the provisions of laws and regulations.

Let me give you an example. I sell goods to customers. What is the evidence of creditor's rights that I want to show my clients? Why can't I just show my creditor's rights to my customers by invoicing them? What really reflects my creditor's rights is that the customer gave me an acceptance certificate, indicating how many goods he received, and the quality of the goods was qualified, and the customer had no objection.

Second, accountants don't understand accrual basis, but emphasize actual occurrence. You really showed up. Don't you have a cost? Actually, there is. Xi' an accounting training may have costs just because you have received the invoice, so both parties have creditor's rights and debts. This is no joke. Moreover, the accountant also has the rule of not accepting invoices, which means that it can be estimated and recorded.

Third, accountants still don't understand a basic concept, that is, transactions and events reflect the behavior of transactions, indicating that enterprises receive services or goods from the outside or provide services or sell goods to the outside, so there will be vouchers at this time, that is, invoices, and the issuance of invoices is just lagging behind. In principle, both parties are required to have a transaction, and the invoice can only be issued after providing the transaction behavior. After the two parties have made a transaction, according to the accrual basis, your enterprise should also reflect the transaction results, income costs and expenses, and then confirm the creditor's rights and debts.

Do you need a receipt for this? Actually, I don't know. My income comes first, and I will issue invoices only after receiving the money, which is in line with the provisions of the invoice management measures. If the customer doesn't receive the invoice and I pay the money, I can ask the supplier to issue an invoice for me, otherwise you can sue others, but you only accept the service, buy the goods and don't pay the money, so ask the other party to issue an invoice. Will the people's court support you?

One more thing. Generally there is no invoice for this matter. A voucher within an enterprise is generally not open to the public. For example, there are invoices for your production workshop to collect raw materials, and there are warehousing departments to handle finished goods warehousing and outbound orders. I pay my employees. I've been an accountant for so long, but I haven't seen the invoice anyway. Invoice is actually more of a transaction voucher. Generally, there are no invoices. Many of our accountants are dumbfounded at this time. Without invoices, they won't make accounts, so the cost accounting will be chaotic.