Can I record the receipt? Is it in compliance with the tax law?

The receipt can be entered into the account, which is in line with the tax law.

Receipt is the original voucher used by enterprises and institutions in economic activities, which mainly refers to the receipt and payment voucher printed by the financial department and stamped with the supervision seal of financial bills for administrative income, that is, non-tax business.

The types of receipts include payment receipts and payment receipts. Receipts related to current collection can be used for accounting, and payment receipts can also be used for accounting, but the taxable income of enterprises cannot be deducted before tax. Receipts can be divided into internal receipts and external receipts, and external receipts can be divided into three types: tax department producer, financial department producer and military receipt.

The internal receipt is a self-made voucher in the company, which is used for internal business, such as internal material transfer, employee deposit collection, excess business loan repayment, etc. At this point, the internal self-made receipt is legal evidence and can be recorded as a cost. Where there is a business transaction between units and the payee does not need to pay tax after receiving the money, the payee may issue a receipt supervised by the tax department. The administrative fees incurred by administrative institutions can use the receipt supervised by the financial department. If the business between the unit and the army does not need to pay taxes according to the regulations, you can use the receipt issued by the army, which is also a legal credential and can be recorded. In addition to the above receipts, other self-made receipts used by units or individuals, that is, daily white slips, cannot be used as vouchers for bookkeeping.

legal ground

People's Republic of China (PRC) negotiable instrument law

Article 70 When exercising the right of recourse, the holder may request the person against whom recourse is made to pay the following amounts and expenses:

(1) The amount of the draft refused to pay.

(2) Interest calculated from the due date or the date of presentment for payment to the settlement date according to the interest rate stipulated by the People's Bank of China;

(three) the cost of obtaining the relevant refusal certificate and issuing the notice.

When the person against whom recourse is made pays off the debt, the holder shall hand over the bill of exchange and the relevant proof of refusal, and issue a receipt for receiving the interest and expenses.