I. General principles
(1) In order to standardize the company's invoice receipt management and correctly carry out economic accounting, this system is formulated in accordance with the Measures for the Administration of Invoices in People's Republic of China (PRC), the Interim Provisions on the Administration of Invoices in XX City and other laws and regulations, combined with the company's specific conditions.
(two) the invoices and receipts stipulated in this system refer to:
1. invoice: refers to the special invoice purchased from the tax authorities, including the special invoice for Beijing service industry and the special invoice for capital transactions of Beijing industrial and commercial enterprises.
2. Receipt: refers to the receipt purchased from a non-tax authority and stamped with the company's special financial seal (or special invoice seal).
(3) The Finance Department of the Head Office shall designate a special person to be responsible for the purchase, storage, use, collection, recovery and inspection of invoices and receipts, and conduct unified management of invoices and receipts.
(four) this system is applicable to the headquarters of the head office and its subsidiaries, and serves as the basis for the branch to formulate the invoice and receipt management system.
Two. Purchase, storage and collection of invoices and receipts
(1) invoices and receipts are purchased by the company's finance department, and a special person is appointed to be responsible. Local supervisors shall not purchase invoices or receipts from units or individuals outside the financial department. If a branch company engages in business independently due to business needs, it can purchase and use it by itself.
(2) After purchasing invoices and receipts, the Finance Department shall designate a special person to keep them, and establish a register for the use of invoices and receipts, which shall be registered by classification.
(3) The branch or supervisor strictly manages invoices and receipts, and the project leader goes to the finance department to collect all invoices and receipts, fill in the use register of invoices and receipts, register the quantity and number received, and sign it by both parties.
(four) after the use of the whole receipt, the user of the receipt should hand over the whole receipt stub to the project leader, and the project leader should check the receipt stub and report it to the financial department for cancellation of registration.
(5) The finance department shall clean up the inventory invoices and receipts once every quarter, check the book number with the actual number, and file the used invoices and receipts at the end of the year according to the requirements of the accounting file management system.
(six) when the invoice custodian changes, it shall go through the formalities of invoice handover and counting.
Third, the use of invoices.
(a) the head office and its subsidiaries shall issue invoices to the payer when collecting money for providing services.
(2) When the Head Office and its subordinate branches receive funds from units or individuals, they shall issue invoices or receipts for the funds to the paying units or individuals.
(3) Before using invoices and receipts, check whether there are no missing numbers, missing copies, few copies and wrong numbers. If one of the above circumstances is found, this invoice or receipt cannot be used, and it should be returned to the finance department in time.
(four) invoices and receipts must indicate the full name of the unit, date, economic business content, quantity, unit price, amount, filling person, etc.
(five) shall not be false, on behalf of the invoice, shall not be inconsistent with the facts of the invoice.
(six) invoices and receipts should be used in sequence, and each copy should be made once. The contents of each column should be true, accurate and complete, and the payee's special financial seal should be affixed.
(seven) the wrong invoice should be stamped with the word "invalid" one by one, and the copy should be kept intact and bound uniformly.
(eight) the use of electronic computers to issue invoices must be approved by the competent tax authorities, and invoices must be made by machines under the unified supervision of the tax authorities.
(9) No unit or individual may lend, transfer or issue invoices and receipts on behalf of others; Please do not use this invoice or receipt; Shall not expand the scope of use of professional invoices.
(10) The deposit collected by the local supervisor must be filled in by the sponsor, signed by both parties, and deposited into the account designated by the Finance Department of the Head Office within two days. At the same time, the detailed list of the deposit received and the purpose of the receipt shall be reported, and the Finance Department shall be notified to check.
Four. Inspection of invoices and receipts
(1) The Finance Department should carefully check whether the whole invoice has been used as required.
(2) The invoice administrator must report the lost invoices and receipts to the Finance Department of the head office on the same day, and report the lost invoices to the competent tax authorities within 2 days.
Verb (abbreviation for verb) responsibility
(1) All invoice users shall use and manage invoices according to this system. If losses are caused in violation of regulations, make up for them as much as possible; If it cannot be done, it shall be liable for compensation.
(two) due to poor invoice management, resulting in significant economic losses, the parties and department heads should be held accountable. Those who seriously violate the provisions on the use of invoices shall be punished according to the provisions on tax administration.
(3) Anyone who fails to pay the deposit in time according to the requirements of the company, does not open a receipt for collecting the deposit, and fails to report the detailed list of collecting the deposit in time, will pay the deposit in full once verified, and impose a fine of 200-500 yuan on the relevant responsible person.
Supplementary clause of intransitive verbs
(1) The Finance Department of the Head Office is responsible for formulating, modifying and supplementing this system.
(2) The Finance Department of the Head Office is responsible for the interpretation of this system.
(3) This system shall be implemented as of the date of promulgation.
XXXX year x month XX day
The above is a reference, I hope it will help you!