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发票作为财务报销的凭证,其不仅记录了相关的经济活动内容,还是税务机关进行税源控制和税款征收的重要依据。发票的合规性、合法性和真实性是保证财务收支和会计信息真实合法的基础和前提,也是进行财务报销的重要环节之一。本文首先对当前财务核算工作中几种不符合规范的发票类型进行分析,并在此基础上对常见的过期或作废发票、假发票、超范围发票以及阴阳发票等提出了相关的设和技巧,从而希望起到防范财务风险的目的。
As an invoice for financial reimbursement, the invoice not only records the relevant economic activities, but also serves as an important basis for the tax authority to control the tax sources and collect taxes. The compliance, legality and authenticity of invoices are the basis and prerequisite for guaranteeing the true and legal status of financial revenues and expenditures and accounting information, and are also an important part of financial reimbursement. This paper first analyzes several types of invoices that do not meet the requirements in the current financial accounting work, and on this basis, puts forward the related design and techniques for outdated or obsolete invoices, fake invoices, out of range invoices and yin and yang invoices, So hope to play a guard against financial risk purposes.