At present, financial bills are divided into three categories, namely, non-tax revenue bills, settlement bills and other financial bills.
Non-tax revenue bills include: general non-tax revenue bills, which refer to general vouchers issued by administrative institutions when they collect government non-tax revenue according to law; The special bill for non-tax revenue refers to the special voucher issued by a specific administrative institution when it collects a specific government non-tax revenue according to law, which mainly includes administrative fee bills, government fund bills, state-owned resources (assets) income bills, confiscation bills, etc. Non-tax revenue general payment book refers to the general certificate issued by the administrative institution that implements the reform of the government non-tax revenue collection management system when collecting government non-tax revenue.
Settlement bills are only bills for settlement of capital transactions, which refer to the vouchers issued by administrative institutions when temporary collection, collection and settlement of internal capital transactions occur.
Other financial bills include: public welfare donation bills, which refer to the vouchers issued by state organs, public welfare institutions, public welfare social organizations and other public welfare organizations when accepting public welfare donations according to law; Medical bills refer to the vouchers issued by non-profit medical and health institutions when they engage in medical services and obtain medical income; Social organization membership fee bill refers to the certificate issued by a legally established social organization when it collects membership fees from its members; Other bills that should be managed by the financial department.
Pay attention to the tax-related problems of financial bills in actual operation, mainly reflected in the settlement bills of capital transactions, which are used by many enterprises as pre-tax deduction credentials. In order to reduce the risk of pre-tax deduction, taxpayers need to know the scope of use and the behavior of not issuing such bills.
The scope of use of capital transaction settlement bills is as follows: First, temporary collection by administrative institutions. Temporary receipts from administrative institutions, which need to be returned to the original payment unit or individual after the end of economic activities, do not constitute deposits, deposits, deposits and other temporary receipts from this unit. Second, administrative institutions collect money. It is collected by the administrative institution on its behalf, and needs to be paid to other collecting units or individuals after the end of economic activities, which does not constitute the income of the unit, such as collecting teaching materials, medical examination fees, utilities, heating fees, telephone fees, etc. Third, other capital transactions between departments within the unit and between units and individuals that do not constitute unit income. Fourth, other capital transactions that are not recognized by the financial department as the income of administrative institutions.
The behavior of not using funds to settle bills is as follows:
1, information consultation, technical consultation, technology development, technology achievement transfer and technical service charges;
2. Training business mandated by laws, regulations and departmental rules of the State Council, training and conference expenses attended by relevant units and individuals;
3. International exchange service fees charged for foreigners working in China to organize short-term training abroad and provide domestic services;
4. Service fees such as booth fees charged for organizing exhibitions and fairs;
5. Set up publications and books ordering points and charge fees to units and individuals;
6. Fees charged for carrying out activities and providing audio and video recording services;
7. Copying fee, typing fee and information fee;
8. Charges for other commercial services.
Administrative institutions should provide the above services voluntarily, and the fees are business service fees, so the relevant invoices purchased by tax authorities according to law should be used.
To sum up, when an enterprise incurred non-tax expenses, it should obtain corresponding deduction vouchers and make pre-tax deduction according to regulations.
Government funds and administrative fees paid by enterprises: the financial bills issued are pre-tax deduction vouchers.
Various taxes that can be deducted before tax paid by enterprises: the tax payment voucher is the pre-tax deduction voucher.
Funds allocated by enterprises to trade unions: Pre-tax deduction voucher is a special receipt for trade union funds and income issued by trade unions.
Land transfer fees paid by enterprises: the financial bills issued are pre-tax deduction vouchers.
Social insurance premiums and housing accumulation funds paid by enterprises: the financial bills issued are pre-tax deduction vouchers.
Donation expenditure of enterprises for public welfare undertakings through public welfare social organizations or people's governments at or above the county level and their departments: the pre-tax deduction voucher is a public welfare donation bill printed by the financial department at or above the provincial level and stamped with the recipient's seal, or a general payment receipt for non-tax income stamped with the recipient's seal.
Payment of membership dues by enterprises to social organizations: The Unified Receipt for Membership Fees of National Social Organizations issued by the organization is used as the pre-tax deduction voucher.
Expenses incurred by enterprises due to self-discipline economic punishment of trade associations: The special receipt for self-discipline economic punishment of trade associations is used as the pre-tax deduction voucher.
Enterprises pay royalties and prices for exploration and mining rights: the special receipts for royalties and prices for exploration and mining rights are pre-tax deduction vouchers.
Expenditures incurred by enterprises according to court judgments, mediation and arbitration: court judgments, rulings, mediation books, arbitration awards, notarized creditor's rights documents and payment documents that can be executed by the people's courts are used as pre-tax deduction vouchers.
Can financial bills be reimbursed?
The special financial receipts supervised by financial institutions are legal original bills and can be used as the original vouchers of reimbursement documents (attachments);
Article 19 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax stipulates that "the certificate that meets the relevant provisions of the competent tax authorities in the State Council (hereinafter referred to as the legal and valid certificate) as mentioned in Article 6 of the Regulations refers to:
(1) Money paid to domestic units or individuals, and the acts of such units or individuals are within the scope of business tax or value-added tax collection, and the invoices issued by such units or individuals are legal and valid vouchers;
(two) to pay administrative fees or government funds, with the financial bills issued as legal and valid documents;
(3) Payment to an overseas unit or individual shall be based on the receipt of the unit or individual. If the tax authorities are in doubt about the receipt, they can ask them to provide the confirmation certificate from the overseas notary office.