Sales company financial management system? Come on, everybody, 3Q.

Invoice management system This system is formulated to strengthen the management of purchase and sale invoices of sales companies. 1, Provisions on Invoicing for Foreign Sales 1. 1, according to the relevant provisions of tax laws and regulations, the financial manager or accountant of the branch company handles the business of receiving, purchasing, issuing and keeping invoices. 1.2. The name of the customer on the invoice shall be based on the full name of the company registered by the customer in the tax department, and no typo or abbreviation of the company shall be written; If the customer is a natural person, fill in the name truthfully. 1.3. The issued invoices must be signed by the agent at one time according to all invoices. If the agent is a customer, it should also indicate the customer's ID number, and then be signed by the salesman for confirmation, or attach a letter of introduction from the customer's unit, and submit it to the financial department for bookkeeping or filing management. 1.4. If the invoice is sent by the salesman himself, you must ask the other party for the receipt certificate, which shall be signed by the recipient and sealed by the company. Vouchers should be sent to the financial department of the company in time, and invoices should be posted. 1.5. All external invoices must be signed and registered in the invoice register by the agent. 1.6. If the sales have been realized and the customer has not asked for the invoice, an ordinary invoice must be issued with proof of charge to an account, and the output tax should be withheld. The customer's copy should be kept separately by the accountant and registered in the invoice register. 1.7. For credit sales, unless it is specially approved, the customer cannot be invoiced before the arrears are collected. 2. Provisions for issuing VAT invoices to the outside world In addition to the above provisions, the issuance of VAT invoices to the outside world must also follow the following provisions: 2. 1. Special VAT invoices are issued only to companies with general taxpayer qualifications, and no unit or individual other than general taxpayers may issue special VAT invoices. 2.2. Units that need to issue special VAT invoices must provide copies of their tax registration certificates and affix their official seals to the copies. At the same time, the telephone number of the unit registered with the tax authorities, the name of the bank where the account is opened and the bank account number shall be provided. 2.3, the company's specific handling salesman according to the financial receipt, or the other party's receipt, or take back the ordinary invoice, etc. A, according to the name of the unit on the tax registration certificate, the preparation of billing application form (billing application form attached), to be clear, complete and accurate; If it is handled by the specific handling personnel of the other party, it should be signed by the country of origin and fill in its ID number. After being signed and confirmed by the company's business personnel, it will be sent to the company manager for approval, and then to the financial manager for approval. Invoicing application forms can only be invoiced after they are approved. Invoicing application forms and invoice bookkeeping are attached as bookkeeping vouchers. 2.4. The special VAT invoice issued must be signed by all specific handling personnel at one time, and no omission is allowed. 2.5. The invoice application form shall be accompanied by a special VAT invoice for bookkeeping and posting. 2.6. If there is any change in the items recorded in the VAT invoice, the customer shall provide the change certificate in time to facilitate business settlement; The change certificate shall be recorded or filed immediately for attachment management. 2.7. Handling of return invoice: For the approved return, the blue-ink sales invoice issued to the customer and its deduction coupon (the invoice and deduction coupon not recorded by the buyer or not handed over to the customer) or the sales return and discount certificate issued by the competent tax authorities of the buyer (the buyer has recorded it) shall be attached to the red-ink invoice stub as the basis for issuing the red-ink invoice. And issue corresponding red-ink invoices according to the returned documents (except the red-ink bookkeeping vouchers, other vouchers shall not be torn off), prepare the general bookkeeping vouchers, and indicate the storage locations of the original blue-ink invoices and red-ink invoices on the red-ink invoice stub. 3. Provisions on the Administration of Invoice Collection 3. 1. Acceptance of invoices shall be reviewed in strict accordance with the provisions of the state on penalties for violating invoice management. 3.2. The accepted invoice shall be based on the actual transaction amount, with neat face, complete items, clear handwriting, clear seal, complete procedures, accurate calculation and consistent with other attached materials. 3.3. In the transaction contract or agreement, the name of the company that pays in the current period should be the same as the name of the company that provides the invoice; If the name and other recorded items are changed, the other party shall provide a certificate of change and affix the official seal of the unit, which shall be recorded as an attachment or filed for future reference. 3.4. In addition to reviewing the accepted special VAT invoices with reference to the above provisions, you should go through the certification procedures at the tax authorities in time, and then go through the business settlement procedures; 3.5. When accepting invoices, you should ask for invoices with deduction function according to the nature of business and actual situation, so as to reduce costs and expenses; Units that cannot provide invoices with tax deduction function or do not have the conditions to provide such invoices may be allowed to provide invoices without tax deduction function, but the settlement shall be based on the amount after tax deduction. 3.6. After obtaining the VAT invoice that meets the deduction conditions, the business personnel shall go through the formalities of physical warehousing and entry in a timely manner without delay. If the commodity quality appraisal cannot be completed for the time being, it can be put into storage and recorded first, but the financial department should be notified not to use it as the basis for payment for the time being. 3.7. Special invoices for transportation industry. To collect loading and unloading transportation fees, we must obtain "special invoices for transportation industry", which refers to freight tickets issued by railway, civil aviation, highway and water transport units, and freight tickets issued by various transportation units engaged in cargo transportation with the stamp of national unified invoice producer. Freight forwarder invoices and quota invoice will not be deducted. For transport invoice that meets the requirements, the input tax shall be calculated at the deduction rate of 7% of the settlement amount (or adjusted according to the requirements of the tax bureau), and the handling fees, insurance fees and other miscellaneous fees paid with the freight shall not be deducted. 3.8. If you can't get the legal invoice according to the regulations, you should ask the local tax bureau to issue the invoice on your behalf, consult the local tax bureau about the conditions for deduction, and fill in all the contents in detail. 4. Penalties for violating the company's invoice management regulations. If the issued invoice is not operated according to the prescribed procedures, the person directly responsible for the distribution company will be fined 100-200 yuan; Violation of the provisions of the Criminal Law, resulting in consequences; If the company illegally accepts or issues invoices, resulting in non-payment of taxes or overpayment of taxes, or if the current settlement loss is caused by the receipt or issuance of invoices, the person directly responsible shall be liable for compensation.