Can white bars be credited? Xiaolan, what are you kidding? I have the impression that our teacher told me that the white slip must not be credited?
Don't worry, first of all, we need to understand what a white slip is, a white slip is an informal voucher and cannot be used as a formal account record.
In the absence of an official invoice, the white strip is understood as a kind of voucher corresponding to the invoice, usually in the name of an individual or a unit, the words of income and expenditure or receipt and delivery of goods are written on a white paper in the name of an individual or unit, which is used as the original voucher.
However, I think it is more accurate to understand the statement that the white strip cannot be recorded in the accounts about the defects of the white strip in proving the authenticity of the business and the tax risks that may be brought by it.
Because of this, some internal regulations prohibit the use of white slips as accounting vouchers.
However, in actual business, if the business actually occurs, the white bar cannot be used as an accounting voucher. Even if there is no official invoice, if the white slip is obtained, it should be recorded truthfully.
The absence of invoices is not an obstacle to bookkeeping. Xiaolan, I have always felt that our accounting friends rely too much on invoices when making accounts. Without invoices, they may not be able to do accounts or not know how to write entries. But in reality, the occurrence of real business is not always accompanied by the appearance of invoices.
Do you remember the fruit you bought at the roadside stall during the company meeting? There was no invoice for that purchase. For another example, the company needs to move materials and pays for the labor of several laborers, but there is also no invoice. These businesses are real and closely related to the company's operations, but because there are no invoices, many accountants don't know how to deal with them.
In the face of these businesses without invoices, how will you do the accounting? How do you write an entry? Actually, this is no different from a business with invoices. If you use an invoice to purchase fruit for a meeting, then it will be charged to the office bill. If you don't have an invoice, you can also charge it to your office expenses.
Why do many accountants have the mentality of "no invoice, no accounting"? I think it's mainly because of the impact of the tax code. VAT needs to be deducted with a ticket, and income tax also needs to be deducted with a ticket. Therefore, when many people discuss taxes, they will always involve tickets. But that doesn't mean you can't do accounts without invoices.
Remember, the standard of accounting is the accounting standards and accounting system, not the tax regulations. Although the income tax stipulates that there is no pre-tax deduction without an invoice, this does not mean that the account cannot be recorded without an invoice. Accounting standards have never said that no entries or reimbursements can be made without invoices.
According to the Basic Principles, companies should recognise, measure and report transactions or events in accordance with their economic substance, not just on the basis of legal form. This means that even if there is no invoice, as long as the transaction is genuine, it should be recorded as it is.
In other words, if the company has a temporary meeting to buy fruit but does not have an invoice, this is due to objective conditions, and it does not deny that the business actually happened. These operations fully fit the definition of expense, and the expense has actually been incurred, which is the essence of the business. Even if there is no invoice, it should be processed according to other materials as the original voucher and recorded truthfully.
Of course, this is not to say that you can ignore the existence of invoices when keeping accounts. Deduction and pre-tax deduction have special requirements on invoices, and many enterprises also regard obtaining invoices as a necessary condition in the financial system.
Therefore, from an accounting point of view, invoices are an important part of what constitutes the authenticity of the business. If you should get an invoice, you must get it. However, if it is not possible to obtain an invoice under special circumstances, it does not constitute an obstacle to bookkeeping. The business should also be recorded in a timely manner with other original documents, otherwise the accounting will be distorted.
The absence of invoices is an obstacle to tax declarationWithout receipts, accounts can be recorded, but tax issues will arise. When dealing with corporate income tax, the key is legal deductions. There are strict regulations on the deduction of corporate income tax, and without a compliant deduction certificate, even if the business is genuine and recognized by everyone, it cannot be deducted. Only the full amount paid can be included in the cost. There are many types of deduction vouchers that are currently valid, and this is one of them:
Therefore, if the enterprise fails to obtain a deduction voucher, for example, if it fails to obtain a special invoice for the purchase of equipment, it cannot deduct VAT. This is a loss for the business. VAT is a chain tax that is paid based on the value added. When a company sells a product, the tax collected from downstream customers can be deducted from the tax paid at the time of purchase. However, if the deduction certificate is not obtained, the advance tax cannot be deducted, and this part of the funds will be converted into the cost of the enterprise, reducing the profit of the enterprise. Taking Blueprint Technology Company as an example, the sales of goods of 226 yuan, the income is 200 yuan, the output tax is 26 yuan, the procurement cost is 113 yuan, the payment is 100 yuan, and the input tax is 13 yuan. Originally, the company's profit was 100 yuan, and the value-added tax was 26-13=13 yuan. However, due to the failure to obtain the invoice, the input tax of 13 yuan cannot be deducted, so the VAT needs to be paid at 26 yuan, and the profit becomes 100-13 = 87 yuan. In terms of corporate income tax, the deduction requirement is also true and reasonable. However, there are clear provisions on the deduction voucher of enterprise income tax. Even if the business is true and reasonable, if the invoice is not obtained, the deduction cannot be made; On the other hand, if there is only one invoice, but the authenticity of the business cannot be judged (it may be an invoice for purchase), it cannot be deducted. Announcement No. 28 of 2018 of the State Administration of Taxation issued the Administrative Measures for Pre-tax Deduction Vouchers for Enterprise Income Tax, which clarified two points: aIf the expenditure item is a VAT taxable item, the invoice shall be used as the deduction voucher except in special circumstances. b.If the expenditure is not a taxable item, the invoice is not used as a deduction voucher under normal circumstances. However, if the State Administration of Taxation stipulates that invoices can be issued, the invoices can also be used as pre-tax deduction vouchers. The purchase of fruits and the acquisition of labor services mentioned by Xiaolan are all VAT taxable itemsAccording to Announcement No. 28, the invoice must be used as the deduction voucher. If the premise of accounting and pre-tax deduction of income tax is the authenticity of the business, then the conditions for the judgment of the authenticity of the business of the income tax deduction should be more stringent. As a part of authenticity, invoices should be obtained but not obtained, theoretically, they cannot be deducted before tax. What are the special circumstances? Special cases are not used as ordinary cases. It is special because it provides a solution to some practical problems that are difficult to solve, i.e., the problem of invoice processing for small and sporadic businesses. For example, a company spends $200 on fruit from a roadside vendor. For individuals, this is a VAT taxable item. But it's really a business expense, and it's really reasonable. It's just that there are no invoices. In response to this situation, an opening was made. If the other party is an entity that does not need to go through tax registration in accordance with the law or an individual engaged in small and sporadic business, its expenses can be deducted from tax with the invoices or collection vouchers and internal vouchers issued by the tax authorities. The receipt voucher shall contain the name of the receiving entity, the name and ID number of the individual, the expenditure item, the amount to be collected and other relevant information. 
The criterion for judging small and sporadic business is that the sales amount of an individual engaged in the business of taxable items does not exceed the threshold stipulated in the relevant VAT policies. Therefore, this special case is indeed a special problem, do not arbitrarily expand the scope of use, and do not take risks. The individual threshold is 300-500 yuan per transaction. If your no-ticket expenses meet this special situation, they can be deducted before tax. If the bookkeeping is recorded in profit and loss, income tax is also allowed to be deducted, then there is no tax difference and no adjustment is required. However, if your non-ticketed expenses do not meet the conditions, including the amount is too large, and some people say how can the receipt voucher have an ID number, etc., these are all conditions that you cannot meet. Quite simply, there is no pre-tax deduction. The tax law conditions are there, don't question their reasonableness. If you can't meet the conditions, don't deduct it, and if you want to deduct it, go to a place with an invoice to buy. In this case, the account is recorded as profit and loss, and the income tax is not allowed to be deducted before tax, and the tax will be different, so it needs to be adjusted and increased on time. Taking Blueprint Technology Company as an example, in 2023, it will spend 20,000 yuan without a ticket, in order to pay for personal labor expenses, there is no invoice, and it does not meet the special circumstances. Borrow: Management Expenses - Labor Expenses 20000 Credit: Bank Deposits 20000 Enterprise Income Tax Final Settlement for Tax Adjustment and Increase. 
Some of you may think that these ideas are too theoretical, and that they have never adjusted them and the tax authorities have not checked them. However, I would caution that it is not advisable to approach tax issues in a hide-and-seek manner. Even if you have a hundred lucky escapes, once you are caught, you will be responsible for all taxes, late fees, and fines. Even if we don't have tax planning for your business, we still need to be aware of these potential tax compliance risks and take steps to avoid them. Don't bring long-term troubles and losses to yourself because of momentary negligence. 3、Ticketless operations are remedyIn the previous content, we discussed the case of invoiceless expenditure, where some transactions are caused by a temporary failure to obtain an invoice. In this case, it is actually possible to remedy it tax. First of all, in terms of VAT, if you are able to reissue a special invoice later, then you can still deduct it. In other words, if you fail to obtain the invoice in time for some reason, but later issue a special invoice, then you can still make a VAT deduction normally. Secondly, in terms of income tax, there are also corresponding remedial measures. According to the relevant provisions of the Announcement [2018] No. 28 of the State Administration of Taxation, if you are able to obtain the invoice before the final settlement (regardless of the time of issuance), then you do not need to make tax adjustments. If you are unable to obtain an invoice before the final settlement, but meet certain conditions and provide relevant proofs, you may not need to make a tax increase. However, if none of these conditions are met, then a tax adjustment will be required. Therefore, for those businesses that fail to obtain invoices in time due to some reasons, as long as the corresponding remedial measures are taken in the subsequent process, the tax treatment can still be carried out normally. However, it should be noted that there may be differences between different taxes and regulations, so it is necessary to judge and deal with them according to the specific situation when operating in specific situations. 
If you haven't made a tax increase, the tax bureau will find out after the final settlement and can give you a remedy. 
Of course, if you do not meet the conditions, make a tax increase, and do not deduct, then if you obtain invoices and other external vouchers that meet the requirements or provide relevant information that can confirm the authenticity of your expenses in accordance with the provisions of Article 14 of these measures, the corresponding expenses can be retroactively deducted to the pre-tax deduction of the year in which the expenditure occurs, but the recovery period shall not exceed 5 years. The meaning of this retroactive deduction, Xiaolan understands that it is for you to apply for a modification of the tax return for the period to which the tax belongs, and cancel the tax increase, of course, the actual operation may be a little troublesome, and there are also enterprises, including the tax bureau, when they obtain the invoice in the later stage, they directly make tax adjustments and reductions in the current period, which is relative to the disguised treatment of this retroactive deduction.