What Are Documents Against Payment?

The payment voucher refers to the bookkeeping voucher used to record the cash on stock and bank deposit payment business. The payment voucher is filled out based on the original vouchers related to the cash on hand and bank deposit payment business. It is the basis for registering the cash in cash journal, bank deposit journal, and related subledgers and general ledger, as well as the basis for payment by cashiers. ^[1]

Payment voucher

The payment voucher is prepared based on the original voucher for the payment of cash and bank deposits and is specifically used to list the payment business

1. Article 19 ^{[2] of the} "Law of the People's Republic of China on Tax Collection and Administration" stipulates: "Taxpayers and withholding agents shall set up account books in accordance with the relevant laws, administrative regulations and the regulations of the State Council's finance and taxation authorities. Vouchers are booked and accounted for. "

2. Article 14 of the "Accounting Law of the People's Republic of China" states: "Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the unified accounting system of the country, and have the right not to accept untrue and illegal original vouchers. , And report to the person in charge of the unit; the original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented in accordance with the provisions of the unified accounting system of the country. "

3. Article 21 of the "Administrative Measures on the Invoice of the People's Republic of China" stipulates: "All units and individuals engaged in production and business activities shall pay invoices to payees when purchasing goods, receiving services and engaging in other business activities. "Article 22 stipulates:" Invoices that do not meet the requirements shall not be used as proof of financial reimbursement, and any unit or individual has the right to refuse receipt. "

4. Article 3 of the "Administrative Measures for Pre-tax Deduction of Corporate Income Tax" of the State Administration of Taxation: "The deductions declared by taxpayers must be true and legal"

5. The Opinions of the State Administration of Taxation on Strengthening the Management of Corporate Income Tax (Guo Shui Fa [2005] No. 50) stipulates that "expenditures that cannot be provided with real, legal and valid credentials shall not be deducted before taxes."