If the company's expenses are not formally invoiced, there are two ways to deal with them:
1. Charge the amount without formal invoice to "other receivables" until other invoices offset it.
Debit: Other receivables.
Loan: bank deposit/cash on hand.
2. If it is signed by the relevant management personnel, it can also be recorded in the corresponding expenses, but this part of the expenses belongs to white paper expenses and is not taxed. When the enterprise income tax is settled at the end of the year, this part of the expenditure should be adjusted and increased.
Borrow: related expenses
Loan: bank deposit/cash on hand.
3. According to Article 6 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1), if the relevant costs and expenses actually incurred by the enterprise in the current year cannot be obtained in time for various reasons, the enterprise may temporarily pay quarterly income tax in advance according to the book amount; However, at the time of final settlement, valid vouchers of costs and expenses should be supplemented.
4. According to Article 6 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning Tax Treatment of Taxable Income from Enterprise Income Tax (State Taxation Administration of The People's Republic of China AnnouncementNo. 12) and the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, the expenses actually incurred in the previous year that should be deducted before enterprise income tax according to tax regulations are allowed to be deducted retroactively to the year when the project occurred after special declaration and explanation by the enterprise, but the confirmation period of retrospective payment shall not exceed 5 years.
5. According to the above regulations, when an enterprise pays quarterly income tax in advance, it can be temporarily calculated according to the book amount. If the relevant invoices are obtained before the end of the settlement period, the enterprise can settle the next year normally. If the relevant invoices are not obtained at the end of the final settlement period, the relevant expenses shall not be deducted before tax in the next year, and after they are actually obtained, they shall be deducted until the year when the project occurs.
1. Invoice refers to the business vouchers issued and collected by all units and individuals in business activities such as buying and selling goods, providing or receiving services. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.
2. Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must also include the money paid by the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting. According to China's accounting system, valid invoices for purchasing products or services are called tax invoices. The charging vouchers of government departments have different names in different periods and different charging items, but most of them are collectively referred to as administrative fee receipts. For internal audit and verification, each invoice must have a unique journal number to prevent duplicate or skip invoices.
3. Simply put, the invoice is the original proof of the cost, expense or income incurred. For the company, the invoice is mainly the basis for the company to make accounts, and it is also the expense certificate for paying taxes; For employees, invoices are mainly used for reimbursement.
(Source: Baidu Encyclopedia: Invoice)