How to distinguish between cost and expense documents

Production enterprise:

Purchase invoices for raw materials, auxiliary materials, freight, production machinery and equipment, installation and debugging fees, post-maintenance fees, fuel, etc.

Commercial enterprises: purchase invoices.

Service industry: invoices for service fees and labor fees issued by other service agencies.

explain

1. Actual bills related to the company's main business.

2, the general taxpayer's input invoice can be deducted from the value-added tax and income tax.

Two. Type of Expense Invoice-"Manage Expense"

Office expenses:

Courier fee, telephone fee, property fee, water and electricity fee, broadband fee, heating fee, drinking water, water dispenser, computer accessories, office consumables, green plants, daily necessities, fire extinguishers, lamps and furniture.

explain

1. Personal telephone charges can be paid in the name of an individual, provided that the charges are directly related to the income earned by the enterprise.

2. Office supplies need to be refined.

Transportation costs:

Description of transportation expenses such as bus tickets, bus card recharge tickets, taxi tickets and Didi taxi tickets.

Unlimited but within reasonable limits

Travel expenses:

Accommodation, meals, bus tickets, taxi tickets, train tickets, boat tickets, air tickets from other places.

explain

The personnel information on the bill must be consistent with the personnel information on the payroll.

Welfare expenses:

Accommodation, meals, travel expenses, employee gift expenses, league construction expenses, and employee medical expenses.

explain

It cannot exceed 14% of the total salary.

Vehicle use fee:

Vehicle insurance premium, maintenance fee, maintenance fee, towing fee, rescue fee, parking fee, toll fee, fuel fee, ETC recharge voucher, driving fee and parking space under the name of the company.

explain

1. Expenses incurred by vehicles under the company name.

2. With the lease invoice, the vehicle is regarded as its own, and all expenses of the vehicle can be reimbursed.

Rental fee:

Invoices of service fees and labor fees issued by other service agencies.

explain

1. Actual bills related to the company's main business.

2, the general taxpayer's input invoice can be deducted from the value-added tax and income tax.

Fixed assets:

Car rental invoice, rental invoice, equipment rental invoice.

explain

If the lessee is an individual, he can go to the tax bureau to issue invoices on his behalf.

Wages, social security and provident fund:

Payroll signed by employees; Bank debit receipt and social security payment details; Salary details, bank deduction receipt, provident fund payment details.

explain

1, social security, provident fund and salary should be consistent.

2. Pay a tax for a salary of more than 5,000 yuan, and complete the special additional deduction.

Residual insurance premium: bank debit receipt

explain

Enterprises can reduce the remaining insurance funds by arranging employment for the disabled.

Hospitality:

Invoices for catering, accommodation and gifts.

explain

It shall not exceed 60% of its own amount or 5% of sales revenue, whichever is lower.

Two. Type of Expense Invoice-"Sales Expense"

Advertising and business promotion expenses:

Courier fee, telephone fee, property fee, water and electricity fee, broadband fee, heating fee, drinking water, water dispenser, computer accessories, office consumables, green plants, daily necessities, fire extinguishers, lamps and furniture.

Publicity fees, promotion fees and invoices issued by advertising companies in the form of books, newspapers, magazines, radio, television, movies, street signs, posters, window, neon lights, lighting advertisements and boxes.

explain

The part where the advertising fee does not exceed the sales (business) income 15% of the current year shall be deducted; The excess shall be allowed to be used in the next tax year.

Transportation, handling, packaging and exhibition expenses:

Railway transportation fee, water transportation fee, automobile transportation fee, air transportation fee and pipeline transportation fee;

Admission fee, management fee and leveling fee;

All expenses arising from packaging, reinforcement, assembly, modification, binding and packaging;

Expenses for building and hosting exhibition venues, attracting investment, exhibition promotion, exhibition construction and design, exhibition opening, receiving guests and arranging exhibition venues.

explain

Unlimited but within reasonable limits

Rental fee:

Invoice for expenses such as venue lease, equipment lease, car lease and venue lease.

explain

The lease fee does not include the financing lease fee.

Two. Type of Expense Invoice-"Financial Expense"

Interest expense:

Interest on short-term loans, long-term loans, bills payable, discounted bills, bonds payable and bank deposits.

Exchange loss:

Due to foreign exchange, the difference between the bank's buying price and selling price and the bookkeeping exchange rate.

Fees for formalities:

Bank transfer fee, online banking service fee, bond payment fee, bank ticketing fee and foreign exchange adjustment fee.

explain

The interest of private loans shall not be higher than the interest rate of bank loans in the same period.

Three. Taxes and surcharges

Invoice type:

Consumption tax, urban maintenance and construction tax, resource tax, education surcharge and property tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees.

Type description

1. Actual bills related to the company's main business.

2, the general taxpayer's input invoice can be deducted from the value-added tax and income tax.