Accounting Should Be Refused.

1. What is white headed sheet?

Whitehead refers to the illegal accounts receivable into the accounting books by the financial department. However, when the income tax is settled, it is unnecessary to pay tax adjustments from the period fees.

Whitehead is a great hazard. Not only does the company pay corporate income tax, it also creates tax evasion opportunities for its suppliers.

Two. The scope of the white sheet.

1. Whitehead lists include

(1) receipts should be obtained from tax invoices in the consumer places, such as meals, telephone charges, fares, etc.

(2) purchase of small commodities should obtain tax receipts and obtain receipts.

(3) the rental of water and electricity and rent should be obtained by tax invoice and receipts.

2. the documents that can not be counted as white heads are:

(1) the postage fee of the post office and the receipt for the newspaper.

(2) hospital charges and outpatient receipts.

(3) financial receipts from government departments and administrative institutions.

(4) bank

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From the perspective of the settlement of the income tax in 2004, there are mainly the following aspects:

A. was handed over to the villagers' committee, township government and administrative functions at all levels.

Charges (including land management fees);

B. rental of plant and land;

C. the daily consumption of food in the canteen daily market;

D. and other enterprises share the expenses of utilities and management fees.

E. other labor, purchase and sale expenses.

The tax bureau gives specific comments on the following five categories of illegal credentials:

(1) taxpaying adjustments should be made to the unlawful certificates of category B and e if the invoices cannot be invoiced.

(2) the intermediary organizations must check and verify the authenticity, the amount of money and the apportionment ratio of the unlawful certificates of category C and D.

Among them, category C is restricted to sporadic expenses such as selling vegetables and meat. If there is a fixed supplier or a larger batch of purchase expenditure, it should also be accounted for by Invoicing, otherwise it should also be subject to tax adjustment.

(3) no tax adjustment should be made for class a unlawful credentials, and it should be disclosed in the audit report.

However, the intermediaries should check whether such expenditures are truly administrative fees. For those whose names are management fees, they must be paid for rents or other services, if they can not be legally credentials, they should also pay taxes.

Four, personal view of the white sheet.

1., for sporadic purchase and payment, staff must obtain the tax bureau's invoice or the receipt of the Finance Bureau.

2. for the rental of the rental plant and land, the landlord must issue the factory lease invoice to the local tax bureau, otherwise, no invoice will be counted as a white bill, so that the enterprise income tax will be paid in vain.

3., for the local government or development zone to pay some of the water charges, street lights, health costs and other expenses, as far as possible to issue a formal invoice or financial receipt.

4. for the company, the cost of meals is paid to the canteen by the standard of 10 yuan per person per day. The canteen takes the money to buy food and asks the experts. How can the method of paying the meals be included in the legal basis?