One is that voucher entry is not equal to substitution entry.
Accountants have a deep-rooted concept of "booking by ticket". Many accountants'first idea is to find invoices for reimbursement, but they are distressed that they can not find reasonable, legitimate invoices, so they think of the "evil way" to find replacement invoices for reimbursement. The so-called substitution ticket is simply to reimburse category B expenses with category A invoice. This practice is clearly illegal, and accountants may therefore assume legal obligations.
Second, it can be recorded without invoices.
If the fee really breaks out, what should we do without an invoice? No need to worry, no invoice can be recorded. If there is evidence that other receivables are charged expenses, they can also be charged in the name of expenses, but this part of the expenses can not be deducted before income tax. The evidence to be provided at the time of entry can be receipts, receipts, etc.
In exceptional circumstances, invoices may not be available after expenses have been incurred. But most of the time no invoice is not that the other party does not have the invoice, but that the enterprise chooses not to invoice. For example, in order to evade tax, the merchant will put forward the condition that no invoice can reduce the price. Many enterprises will therefore choose to ask for low prices, not invoices. This is my "selfish" choice. I can't complain about not getting invoices. It is worth clarifying that such a choice should be made with caution. Do not invoice although it can reduce the price, but follow-up may pay more enterprise income tax, value-added tax, additional tax.
Third, it is impossible to prove the true occurrence of expenses.
In the most extreme case, there is neither invoice nor evidence that other receivables registered are expenses. At this time, the accountant should be careful in accounting. In this case, if the direct expenditure is disposed of, in addition to the expense can not be deducted before the income tax, it may also face the risk of being identified as tax evasion. Taxation may regard this situation as the payment of salaries and benefits to employees. If it is borrowed by outsiders, it may be regarded as remuneration for service.
Fourth, bad debts should be charged
We can also think about the impairment of assets. Other receivables can also provide for bad debts. Accounting and taxation are two different concepts. For other long-term accounts receivable, it should be classified and disposed of, which belongs to expenditure; for salaries and bonuses, it should pay a supplementary tax; for borrowings that can not be collected, bad debts can be charged according to accounting policies. However, it should be noted that the bad debts are not necessarily recognized by the tax authorities, so we should remember to make tax adjustments in the process of remittance and settlement.
Fifth, shareholders borrow heavily
In order to avoid individual taxes, some shareholders hang wages, bonuses and bonuses on other receivables for a long time. This is the "self-wisdom" that the tax authorities have to deal with. Another situation is that shareholders take money away from the company. This is a very sensitive matter. If the amount is comparatively large, none of the above disposal methods can be applied to this situation. According to the tax rules, shareholders borrowed money that year without lending, and can not prove that it is used for consumer operations, tax will regard it as a dividend.