Enterprise epidemic material production enterprises purchased equipment accounting should be based on the "Enterprise Accounting Standards - Fixed Assets" to recognize fixed assets; tax based on the Ministry of Finance and Taxation on the deduction of equipment and appliances related to the enterprise income tax policy of the notice of the Ministry of Finance and Taxation Bureau of Cai Shui 〔2018〕 No. 54 provides that the enterprise in the period from January 1, 2018 to 2020 December 31, 2018, the newly purchased equipment, appliances, unit value does not exceed 5 million yuan, allowed a one-time entry into the current cost of deducting in the calculation of taxable income, no longer in the annual calculation of depreciation.
The company does not have invoices can not be accounted for?
Accounting standards never say that you can't record or reimburse without an invoice.
Article 16 of the Basic Standard states that an enterprise shall recognize, measure and report transactions and events in accordance with their economic substance, rather than on the basis of the legal form of the transaction or event.
Article 33 expense is the total outflow of economic benefits incurred by an enterprise in its daily activities that will lead to a decrease in owners' equity and is not related to the distribution of profits to owners.
The occurrence of economic operations, it is necessary to carry out accounting processing, to faithfully record the transaction, which is the most basic requirements of accounting, timely and accurate. Accounting for the recognition of expenses, and did not set the conditions on the invoice, that is to say, the lack of invoices does not constitute a limitation on the recognition of expenses, on the company's purchase of disinfectant during the epidemic and other materials really do not have an invoice for this matter, which is caused by the objective conditions, and can not deny that the business of the real occurrence of the business, these businesses are fully in line with the definition of the cost of the cost of the actual occurrence of the substance of the business.
In other words, we can from the payment vouchers, list details or even material inventory details, the receipt of signatures and other information and bills to prove that the expenditure is indeed reasonable and real, just really can not get an invoice, in this case the accountant should also be other information as the original documents for the processing of the accounts, as the bookkeeping.
Of course, this is not to say that the future of the bookkeeping invoices do not matter, not to mention deductions and pre-tax deductions in the invoices on the special requirements, that is, in the proof of the real business, the invoices themselves are indispensable components. A lot of enterprises in the financial system is also the invoice as a necessary condition.
So, from the accounting point of view, the invoice is an important part of the real business, should obtain the invoice must obtain the invoice, but special circumstances really can not obtain the invoice, then it does not constitute an obstacle to bookkeeping, by virtue of the other original documents and information should be recorded in a timely manner business.
Epidemic purchases of materials how to do accounting? Comprehensive the above, in fact, according to the editorial teacher mentioned in the above information, we believe that the students read the entire article for the epidemic period to buy materials within a certain amount of deduction can be granted, do not need to do the annual calculation of depreciation; more relevant information about the epidemic period can be searched on the site to learn, you are welcome to search the site to learn.