What kind of white slips can be credited to the account?

The so-called white slip refers to a fraudulent means in which the perpetrator issues or solicits invoices and evidence of receipt and payment that do not meet the requirements of formal vouchers in order to evade supervision or evade taxes. The main techniques are:

1. Make a white note, that is, in the name of an individual or a unit, write on a white paper the words to prove the income and expenditure or the receipt and delivery of goods, as an invoice to serve as the original voucher.

2. Replace invoices with receipts.

This method is often used for tax evasion, and some individual and private owners, when facing consumers as individuals, only issue receipts to prove the occurrence of this economic business, and do not issue invoices, so as to avoid tax evasion due to inspection by the tax authorities.

3. Do not use invoices according to the purpose specified in the invoice, such as replacing the invoice of the catering service industry with retail and wholesale commercial invoices.

4. Invoices are not issued according to the requirements of the invoice.

For example, the special financial seal is not stamped, and the relevant personnel do not sign.

In today's economic life, use"White stripes"There are many cases of accounting, and some units purchase goods and pay labor expenses without obtaining official invoices, but enter them in the accounts with receipts or handwritten white slips; Some units and individuals borrow cash or bank deposits from units under some pretexts, but due to various reasons, the money is spent, and there are no official invoices, and in order to make up for the shortage of cash in hand or bank deposits, most of them do not conform to the provisions of the financial system"White stripes"(For example, the business manager writes a paper explanation, and some even the handling personnel do not sign and the accounting staff makes an explanation, etc.)"White stripes"The authenticity and legitimacy of the company have not been strictly reviewed and checked. For example, some units do more for their employees"Benefits"The handler took out cash in the name of paying 20,000 yuan for labor fees to a company and issued it directly to the employees, but did not obtain an invoice for labor expenses from the other company, but issued a statement and stamped with the general manager's office seal and recorded in the account.

Absolutely! The new tax policy makes it easy for you to enter the account!

The content of the white slip must also be complete, preferably in a unified accounting format to fill in, and a little more, it must also be a loan from the company's internal personnel, so that it can be included in other receivables - so-and-so.

White bar entry refers to the use of white bar to reimburse expenses.

If it is in the nature of a borrowing, there is no problem, since it is included in the accounting of other receivables.

Invoices can be used for enterprise transactions, such as loans, advances, etc. If costs are involved, the invoice must be presented before tax can be disbursed.

Conditions for the entry of white bars:

1. The cost is legal and real. The so-called legality refers to the items spent on the white strip fee, which shall not violate the provisions of the current laws and regulations of the state; The so-called truth means that we must resolutely put an end to the illegal act of falsely listing expenses.

2. The cost is related to production and operation. Expenses unrelated to production and operation shall not be deducted before tax, such as living expenses that should be paid by taxpayers personally, entertainment expenses that should be borne by individuals other than business entertainment expenses, etc.

3. Meet the relevant deduction standards. The tax law clearly stipulates the deduction criteria for relevant expenses. For example, Article 43 of the Measures for Pre-tax Deduction of Enterprise Income Tax clearly stipulates the deduction standard for business entertainment expenses, and the part exceeding the prescribed standard shall not be spent before tax.

4. The expenses themselves do not have the characteristics of "business activities". The items incurred in the white bar expenses do not involve the purchase and sale of goods, the provision or acceptance of business services, etc., and do not have the characteristics of business activities, otherwise invoices must be obtained in accordance with the regulations.

In accordance with the provisions of Article 36 of the Measures of the People's Republic of China for the Administration of Invoices, the tax authorities shall order the units that fail to obtain invoices in accordance with the provisions to make corrections within a time limit, confiscate the illegal gains, and impose a fine of less than 10,000 yuan.

Penalty basis for white slip entry:

1. Paragraph 2 of Article 21 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall issue, use and obtain invoices in accordance with the provisions when purchasing and selling commodities, providing or receiving business services and engaging in other business activities.

2. Article 3 of the Measures of the People's Republic of China for the Administration of Invoices: The term "invoice" in these measures refers to the receipts and payment vouchers issued and received in the purchase and sale of goods, the provision or acceptance of services and other business activities.

3. Article 20 of the Measures of the People's Republic of China for the Administration of Invoices Units and individuals that sell goods, provide services and engage in other business activities shall issue invoices to the payer if they collect money for external business operations; In special cases, the payer will issue an invoice to the payee.

4. Article 21 of the Measures of the People's Republic of China for the Administration of Invoices All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and engaging in other business activities. When obtaining an invoice, it is not possible to request a change in the name and amount of the product.

5. Article 22 of the Measures of the People's Republic of China for the Administration of Invoices shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse to accept them.

6. Article 8 of the Enterprise Income Tax Law of the People's Republic of China The reasonable expenses actually incurred by the enterprise in connection with the income obtained, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.

7. Article 27 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China The relevant expenses mentioned in Article 8 of the Enterprise Income Tax Law refer to the expenditures directly related to the income.

The term "reasonable expenditure" in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit or loss or the cost of relevant assets.

Legal analysis: the cost is legal and real; Expenses are related to production and operation; Comply with the relevant deduction criteria.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 21 The tax authority is the competent authority for invoices, and is responsible for the management and supervision of invoice printing, purchasing, issuance, acquisition, storage, and cancellation of invoices. Units and individuals shall issue, use, and obtain invoices in accordance with regulations when purchasing and selling goods, providing or receiving business services, and engaging in other business activities.

The management measures for invoices shall be stipulated by ***.

Measures of the People's Republic of China for the Administration of Invoices》 Article 3 The term "invoice" in these measures refers to the receipt and payment vouchers issued and received in the purchase and sale of goods, the provision or acceptance of services and other business activities.