Traditional Culture Encyclopedia - Hotel accommodation - Does the hotel industry combine billing with bookkeeping?
Does the hotel industry combine billing with bookkeeping?
Bookkeeping linkage is used for bookkeeping after invoicing. If it is in the current month, it can be cancelled and reopened directly, and there will be no double taxation. If it is in the next month, you can affix the red stamp of the invoice of the other party and the certificate that this invoice has been paid by the local tax authorities. After your tax invoice is confirmed, you can authenticate the record. If it is reopened every other month, there will of course be repeated taxation. So if it is invalidated every other month, it will be red.
The retention period of the invoice stub issued by the enterprise.
1. According to the "Measures for the Administration of Invoices in People's Republic of China (PRC)", the units and individuals issuing invoices shall store and keep the invoices in accordance with the provisions of the tax authorities, and shall not damage them without authorization. Invoice stubs and invoice registers that have been issued shall be kept for 5 years.
After the expiration of the preservation period, it shall be destroyed after inspection by the tax authorities. Unauthorized destruction of invoice stubs and invoice registers is an act of not keeping invoices according to regulations. Units and individuals who commit the above acts shall be ordered by the tax authorities to make corrections within a time limit, their illegal income shall be confiscated, and they may be fined up to 6,543,800 yuan.
2. The original vouchers shall be kept for 15 years, and the accounting department may keep them for one year. After one year, prepare the handover list and submit it to the archives management department of the company. After the expiration of the storage period, it shall be destroyed by the department.
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