Journalism

These vouchers are not invoices, but they can be recorded and deducted before tax!

2021-04-15

Because the tax administration of our country relies too much on "controlling tax by invoice", we must see the invoice to make accounting for the accountant. Without the invoice, we can't enter the account, and we can't deduct it before tax without invoice.The following four kinds of certificates can be recorded and deducted before enterprise income tax:

1 five hundred Sporadic expenses paid in cash below RMB yuan

It is inevitable that the operation of enterprises involves some sporadic expenses, For example, the amount of payment for repairing locks and lamps does not exceed five hundred Yuan of expenditure, For enterprises, it belongs to sporadic expenditure.This kind of sporadic expenses can also be deducted before tax, and only need to obtain the receipt certificate issued by individuals.

It is worth noting that if the collection voucher is to be used for pre tax deduction, the financial personnel should check whether the voucher indicates the name of the receiving unit, the name of the individual receiving the payment and the ID card number, the expenditure item, the amount of collection, etc.

Warm tips: Collection voucher is the receipt in daily life.

2、 Transportation cost of enterprise operation

When the enterprise is operating, it is inevitable that there will be a need to go out, which involves the transportation expenses of the personnel going out. No matter it is a car, train or airplane, it doesn't need the invoice provided by the personnel going out. It only needs to provide the travel ticket, train ticket, airplane ticket and other collection voucher of the out going personnel to conduct pre tax deduction.

In order to use this kind of bills for pre tax deduction, financial personnel should also focus on checking whether the buyer, round-trip travel and time of purchasing tickets are in line with the real situation.

3、 Penalty for non performance of contract

Enterprises sometimes encounter problems such as business strategy adjustment, resulting in the contract can not be performed according to the agreement, and need to pay the contractual joint venture the liquidated damages agreed in the contract. However, because the contract has not been performed and the business has not occurred, it is not a VAT taxable behavior, and there is no need to obtain an invoice before tax deduction.

Such expenses can be deducted before tax by virtue of the purchase and sale agreement, compensation agreement signed with the partner and the receipt (receipt) issued by the partner.

Warm tips: if there is a court judgment and mediation statement or the ruling of an arbitration institution, it is also necessary to attach it.

4、 Employee welfare expenses paid by cash within the company

Some enterprises will pay employees such expenses as holiday expenses, welfare expenses or subsidies for employees' living difficulties during festivals. Such employee welfare expenses can be deducted before tax without employees' invoice.

To deduct such expenses before tax, relevant documents of the company, welfare payment list signed by employees, cash payment list and bank transfer voucher shall be attached.

In order to be closer to the actual situation of enterprise operation and meet the actual situation of taxpayers, the provisions of tax law are rigorous and comprehensive. When dealing with the relevant financial affairs, the financial personnel should understand the comprehensive and compliance related matters.


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