That is, an additional tax of 6% of the invoice amount is added according to the invoice amount. Namely: tax point amount = invoice amount *6%. 1 min means the tax rate of 1%, and 6 points is the tax rate of 6%.
When carrying out earthwork construction, it is often necessary to issue corresponding invoices. Then, what kind of invoice should be issued for earthwork? This is also a concern of many people. Because of the nature of earthwork itself, you should apply to the competent local tax to issue a "unified invoice for construction industry". What is the management method used for invoices? Next, find Bian Xiao to answer your questions.
What is the earthwork invoice?
You should apply to the competent local tax for a "unified invoice for the construction industry".
Measures for the administration of invoice use:
1, the earthwork ticket is collected by the finance office of the project department from the finance department of the company, and the signature registration ledger is established and improved, and the procedures are improved.
2, the project department to carry out the working face invoice candidate, arranged by the deputy production manager invoice personnel to the project department finance room to receive earthwork ticket, sign and register, establish a ledger; The invoice personnel must hand in the stub of the last earthwork ticket before the next ticket collection.
3. The earthwork ticket shall be uniformly stamped with the designated seal by the project department.
4. The earthwork ticket shall be issued by the designated personnel, and the drawer shall issue the invoice in the dumping area or the construction site. If it is found that the tractor is not full, or the soil is not clean or not listened to, the drawer may refuse to pay the invoice, and if the circumstances are serious, it shall be reported to the project department for a fine.
5, the project department, mechanical administrator, the builder, technicians and other management personnel should supervise whether the excavator driver of the borrow yard is full of soil, whether the dump truck is not taken away with a full car, and correct it in time when problems are found.
6, earthwork ticket billing personnel should safeguard the interests of the company, shall not be wrong to send more than one earthwork ticket. If it is found that the earthwork ticket is opened by mistake, the project department will investigate the responsibility of the parties according to the seriousness of the case, and give economic penalties until the legal responsibility is investigated.
7. The earthwork ticket will be verified on the day of issuance, and if it is lost, it will be reported to the project department in time for processing, and it shall not be concealed or misrepresented;
8, earthwork ticket settlement by the team leader to the project department unified recycling, the finance department to arrange more than two people count recycling, after verification, issued by the company printed receipt as the basis for payment. The receipt should be signed by two ticket recipients and the drawer. The recovered earthwork tickets shall be returned to the accounting office by the ticket collector in time, and shall be destroyed by the company in a unified arrangement.
9. When the earthwork is completed or the invoice personnel are replaced, the remaining earthwork tickets of the project department shall be sorted out and improved by the invoice personnel, and submitted to the finance office of the project department together with the stub, and submitted to the finance department of the company.
10, the last month's soil ticket will be settled on the 20th of each month, and the receipt must indicate the month when the soil ticket was issued.
1 1. The Management Measures shall be implemented as of the date of promulgation.