How to hire an expert to pay the participation fee without an invoice?
You can directly use the cash payment voucher for bookkeeping, but it must be signed by the payee, and it can only be recorded as the original voucher after being reviewed and signed by the leader. And don't forget to withhold and pay personal income tax!
Expert fees should be listed as sales expenses or management expenses.
Borrow: sales expenses or management expenses-expert consultation fees
Loan: cash or bank deposit
How to calculate consultant fees without invoices?
1. The principle of "substance is more important than form" requires enterprises to make accounting confirmation, measurement and report according to the economic substance of transactions or events, not just based on the legal form of transactions or events. Whether an enterprise obtains an invoice is a legal form, not an economic essence, so what kind of economic business happens, what kind of accounting treatment should be done.
Second, if the relevant expenses incurred by the enterprise are included in the cost expenses or assets without obtaining the invoice, it is difficult to be recognized by the tax authorities, that is, it is difficult to deduct them before tax.
3. When the other party is unable to issue an invoice, please ask the other party to issue an invoice to the competent tax authority. In this way, even if the enterprise does the accounting, it can be deducted before tax. If the other party doesn't want to go to the tax authorities, the enterprise can go to the tax authorities to issue it by itself, and pay all kinds of taxes and fees at the same time, and deduct the taxes and fees paid to the other party.
How to keep an account without an invoice for the original voucher?
1. When assets, expenses, costs, losses, etc. Generally, it is necessary to obtain official invoices or foreign documents (such as tolls) stamped with the charge supervision seal of the financial department as the original vouchers for confirmation and accounting, and prepare accounting vouchers accordingly.
2. If you can't get the official invoice for going out for dinner, communication, office, etc., but it does happen, in principle, you only need to explain the situation according to the approval process and reimbursement standards stipulated by the company, and ask the person in charge of the company to approve the reimbursement and transfer it to the accounting records. This kind of "abnormal entry amount" is best marked or recorded in the memorandum account during accounting entries to cope with internal and external inspections.
Do you understand the content of the above article? The problem of hiring experts to do accounts is shared here. Thank you for your patience.