Invoice Management Guide

Author: Zhang Qinglong, Editor-in-Chief
Publisher:
Publish Date: 2005-05-01
Features: Invoice management involves a series of planning, organization, and control activities related to the printing, procurement, use, storage, inspection, and violation handling of invoices. Invoice management holds a very important position in the entire socio-economic activities, especially in tax management. First, invoice management helps promote enterprises to accurately account for their business results, strengthen financial management, and provide reliable data for the scientific and reasonable allocation of funds, as well as an objective basis for determining the allocation direction of funds. Second, strict invoice management helps the state control tax sources, prevent enterprises from improperly allocating costs and cooking the books, ensure the authenticity and legality of financial transactions, prevent the loss of national tax revenue, and thus increase national fiscal revenue. Third, invoice management helps combat illegal business operations, protect legitimate and lawful business and transactions, and promote the healthy development of the national economy. Finally, strengthening invoice management helps effectively supervise, restrict, and illegal business operations, eliminate various corrupt practices. To facilitate the understanding of financial personnel in enterprises and institutions regarding invoice management policies, solve specific problems in invoice use and management, we organized the writing of the Invoice Management Guide. To enhance reader comprehension and make the content more intuitive, we have included some examples in this book. Some regulations, tables, and sample invoices are based on local regulations from the Tianjin Municipal Tax Bureau and the Beijing Municipal Tax Bureau.