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What do banks need to provide when issuing commission invoices?
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Banks should provide valid vouchers when issuing commission invoices.
If you need a bank handling fee invoice, you should bring a valid certificate to the bank counter to issue it. Valid certificates include a letter of introduction from the company, a copy of the business license and a copy of the legal person's ID card. Handling fee refers to the expenses incurred in the process of handling affairs. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.
The handling fee paid for opening an account in a bank may require the bank to issue an invoice. General taxpayers can obtain special invoices for value-added tax from the handling fees paid in bank accounts, and can deduct the input tax according to regulations.
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Accounting Practice Learning Network > How do banks invoice?
Updated: 2022- 12- 16 visits: 1823.
1 knowledge of bank draft
The following is the related content of bank draft knowledge, I hope these contents can bring some help to everyone.
Bank draft refers to the bill that the remitter deposits the money in the local issuing bank, which issues it and unconditionally pays the payee or holder according to the actual settlement amount at sight. Bank draft has the characteristics of flexible use, ticket arrival with people and strong liquidity. , applicable to the transaction of payment before delivery or currency and goods settlement. All kinds of funds of units and individuals can be settled by bank draft.
Bank drafts can be used to transfer money, and bank drafts marked with cash can also be used to withdraw cash. The payment term of bank draft is 65438+ 0 months from the date of issuance. If the payment is not made within the time limit, the holder must explain to the issuing bank within the scope of bill rights restriction, provide his identity certificate or unit certificate, and request payment from the issuing bank with the bank draft and settlement notice.
When paying the payment, you should fill in the application form for bank draft to the issuing bank, fill in the payee's name, payment amount, applicant, application date and other matters, and sign it, and reserve the bank seal for it after signing.
The bank accepts the application for bank draft, issues the bank draft after receiving the money, stamps the issued amount with the money counter, and then submits the bank draft and the settlement notice to the remitter.
After obtaining the bank draft, the applicant may settle the account with the designated payee. The payee of a bank draft may transfer the endorsement of the bank draft to others. Endorsement transfer is limited to the actual settlement amount not exceeding the issue amount. A bank draft that fails to fill in the actual settlement amount or the actual settlement amount exceeds the issue amount shall not be endorsed and transferred.
When receiving the bank draft sent by the payer, the receiving small enterprise shall make settlement within the extracted amount, and fill in the actual settlement amount and excess amount accurately and clearly in the relevant columns of the bank draft settlement notice. If the actual settlement amount of the bank draft is lower than the issue amount, the excess amount shall be returned to the applicant by the issuing bank. The commodity circulation enterprise that receives the payment shall also fill in the bill and sign it at the place where the holder shows the payment signature on the back of the bill to the bank, and the signature shall be the same as the seal of the reserved bank. Then, the bank draft and the draft should be submitted to the bank where the account is opened for settlement, and the bank can verify it before the transfer can be made.
2. Provisions on the use of bank drafts
Provisions on the use of bank drafts:
1) issuance and settlement of bank drafts.
The issuance and settlement of bank drafts can only be handled by the banking institutions of the People's Bank of China and commercial banks participating in "national interbank transactions". The settlement of transfer bank bills issued by cross-system banks shall be offset by submitting the settlement notice of bank bills to the relevant banks in the same city for review and payment through the same city bill exchange. Provinces, autonomous regions and municipalities directly under the central government, as well as economic regions across provinces and cities, shall be handled in accordance with relevant regulations. When the remitter who opens an account in a bank that cannot draw a bank draft needs to use the bank draft, he should transfer the money to a nearby bank that can draw a bank draft.
2) All bank drafts are registered.
The so-called registered name means that a specific person is designated as the payee on the bill of exchange, and no one else has the right to collect the money; However, if the designated payee transfers the right of payment to the designated payee by endorsement, the designated payee enjoys the right of payment.
3) There is no limit to the initial amount of the bank draft.
According to the Bill Law of People's Republic of China (PRC) and the Measures for the Implementation of Bill Management, the Head Office of the People's Bank of China comprehensively revised and improved the Measures for Bank Settlement, and formed the Measures for Payment and Settlement. The new "Payment and Settlement Measures" cancels the restriction of 500 yuan, the starting point of bank draft amount.
4) The payment term of bank draft is 1 month.
The term of payment mentioned here refers to the period from the date of issuance to the date of payment. "One month" here refers to a month from the date of issuance, regardless of the size of the month, to the corresponding day of the following month. For example, if the issue date is March 5, the payment period will end on April 5. If the due date falls on a holiday, it can be postponed. The paying bank will not process expired bills of exchange.
A bank draft refers to a bill issued by an issuing bank and unconditionally paid to the payee or holder according to the actual settlement amount at sight. The drawer bank of a bank draft is the drawee of the bank draft. It is mostly used to handle transfer settlement and cash withdrawal in different places, especially bills that are unconditionally paid to the payee or holder according to the actual settlement amount at the spot. Bank draft has the characteristics of flexible use, ticket arrival with people and strong liquidity. , which is applicable to commodity transactions such as payment before delivery or currency and goods settlement.
Are there any banks in China that can use invoices for loans?
Are there any banks in China that can use invoices for loans? Accurately speaking, it is called invoice financing, and all major banks carry out this business.
Treatment conditions:
(1) Invoice range of domestic invoice financing:
1. VAT invoice issued for selling goods to an enterprise as a legal person.
2. Invoices issued for selling goods to schools, hospitals and other legal entities.
3 invoices issued for government procurement activities organized by government procurement departments at or above the prefecture level (including prefecture level).
4. Other invoices approved by banks that can handle domestic invoice financing business.
(2) The invoice and its corresponding accounts receivable must meet the following conditions:
1, the invoice is true, legal and valid, and the face elements are consistent with the contents of the commodity transaction, which meets the requirements of the purchase and sale contract;
2. The goods listed in the invoice are the main products of the seller;
3. The repayment period of accounts receivable is generally not more than 6 months, and the longest is not more than 9 months;
4. The ownership of accounts receivable is clear and flawless, and the seller has not transferred it to anyone else, nor has it set any pledge and other priority rights for anyone else.
(3) Domestic invoice financing business shall not be handled for the following invoices:
1. The accounts receivable corresponding to the invoice have expired;
2. Invoices formed by the buyer and the seller for providing services or dealing in commodities that are not easily priced in the market, such as franchising, patents, trademarks and intellectual property rights;
3. Other invoices that the bank deems unsuitable for domestic invoice financing.
4. The relationship between company basic deposit account and general account and bookkeeping.
As far as accounting and tax law are concerned, as long as your company's operating income is invoiced, some tax bureaus can evade taxes because their personal accounts cannot be found. But if you are a general account, you'd better open it. As long as the tax bureau checks, it will definitely be found. Just like you are a basic account, you can choose not to invoice, as long as the tax bureau does not check it, it will be difficult to find it.
According to the Measures for the Administration of RMB Bank Settlement Accounts:
The bank settlement account opened by the depositor in the name of the company is the bank settlement account of the company. Unit bank settlement accounts are divided into basic deposit account, general deposit accounts, special deposit accounts and temporary deposit accounts according to their purposes.
1. basic deposit account is a bank settlement account that depositors need to open for daily transfer settlement and cash receipt and payment.
2. A general deposit account is a bank settlement account opened by a depositor in a banking institution outside basic deposit account for loan or other settlement needs.
3. Special deposit account is a bank settlement account opened by depositors for special management and use of their special funds in accordance with laws, administrative regulations and rules.
4. Temporary deposit account is a bank settlement account opened by depositors for temporary needs and use within the prescribed time limit.
At the same time, it also stipulates that:
1. Depositors of corporate bank settlement accounts can only open a basic deposit account in the bank.
2. basic deposit account is the depositor's main account. The receipt and payment of funds for depositors' daily business activities and the withdrawal of wages, bonuses and cash shall be handled through this account.
3. The general deposit account is used for the deposit of depositors' loans, repayment of loans and other settlement funds. This account can be used for cash deposit, but not for cash withdrawal.
Company accounts are divided into: capital verification account and basic account general account. The steps of opening an account are as follows: first open a capital verification account, then open a basic account account, and finally open a general account. The purpose and relationship of each account are as follows:
The capital verification account is mainly used for capital verification when registering a company. This account can only deposit funds and cannot be withdrawn. Apply for the company's business license, code certificate and tax registration certificate, and withdraw the funds only after opening the basic account.
Basic account is mainly used as a company account for deposit, withdrawal and transfer. Each company can only have one basic account. This account is a normal account of the company, and funds can be accessed at any time. The way to withdraw funds is through the company's cash check or transfer check.
General accounts are mainly used for transfer. A company can open multiple general accounts in each bank, and general accounts can only be opened on the premise of basic account. General account can deposit and withdraw funds at any time, but the funds withdrawn must be transferred to basic account by company transfer check, and then withdrawn by company cash check.
The above is the whole content of How to Invoice a Bank compiled by Nanning Hengqi Accounting Training.
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It's no use. Need to reprint.
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