1. Don't write down the current account with the words "* * company".
2. Don't note "* * payment" on the current account.
Don't note "* * loan" on the current account.
4. Don't note "* * reserve fund" in corporate shareholders to transfer money to yourself.
5. Don't receive payment without issuing an invoice for the corresponding amount.
6. Don't invoice the corresponding amount without leaving the company account.
Precautions:
1. If an enterprise pays personal money, which falls within the taxable scope of value-added tax, and the amount exceeds 500 each time, the internal voucher cannot be used as the deduction voucher. Instead, you should get a personal invoice.
2. If the expenditure item belongs to the VAT taxable item. Then we can either obtain the invoice issued by the tax bureau or meet the needs of small and sporadic business, and we can use internal vouchers with personal name and ID number, expenditure items, collection amount and other related information as deduction vouchers.
Baidu Encyclopedia-Measures for the Administration of RMB Bank Settlement Accounts