1. Check whether the contents of the electronic ordinary invoice are complete and accurate. Ensure that the invoice date, invoice number, buyer's name, tax number and amount are consistent with the actual situation;
2. Fill in the invoice related information in the financial software or manual account book, including invoice date, invoice number, buyer's name, tax number, amount, tax amount, etc.
3, in the financial software or manual subsidiary ledger, according to the invoice type and tax rate to calculate the payable value-added tax and sales, and then fill in the corresponding subjects;
4. According to the actual situation, record the invoice amount and tax amount into accounts receivable or prepayments, taxes payable and other subjects respectively;
5. After checking the proof of charge to an account, register and file it.
Information to be provided for issuing electronic ordinary invoices:
1. Taxpayer identification number: tax number. It is necessary to provide the taxpayer identification number of the billing party for the tax authorities to check and manage.
2. Billing information: including billing date, invoice code, invoice number, buyer's name, buyer's taxpayer identification number, commodity name, specification, quantity, unit price, amount, tax rate, tax amount and other billing information.
3. Buyer's information: It is necessary to provide the buyer's name, taxpayer identification number, address, telephone number and other information so that the tax authorities can verify the buyer.
4. Invoice Heading: Invoice Heading is required, that is, the name or personal name of the drawer.
5. Tax registration certificate: the original or photocopy of the tax registration certificate of the billing party, which proves that the billing party is qualified to issue electronic invoices.
6. Other supporting materials: According to the actual situation, the drawer also needs to provide other relevant supporting materials, such as contracts and payment vouchers.
To sum up, bookkeeping needs to comply with relevant tax laws and regulations, such as correctly calculating tax amount and filling in complete and accurate invoice contents.
legal ground
"People's Republic of China (PRC) invoice management measures" nineteenth.
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.
Article 20
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.