Providing one-stop logistics solutions for global freight forwarders



Management of freight forwarding invoices

by:CNS     2021-07-07
Management of freight forwarding invoices 2021-06-20 10:07:42 One day, a certain tax bureau in Beijing notified the Finance Department of Shanghai Department A to assist in checking two invoices issued by Department A in September 2006, requesting to find out the record of receipts and collections. prove. After receiving this notice, the Finance Department of Division A immediately checked the original data. It was found that one of the two invoices was fully recorded and the payment was also recovered. Another invoice with an amount of more than 220,000 yuan was shown to be invalid on the account. When Guangzhou-Yiwu Logistics found the original voucher, only the copy was left, and the original invoice was taken away by the customer. Through further investigation, it was found that neither the financial information nor the related parties could explain the specific reasons for this error. The tax authorities in Beijing and Shanghai are now dealing with this issue. For suspected tax evasion, punishments can be minor or legal responsibilities should be pursued. The situation from the occurrence of this problem to the investigation reflected to a certain extent that Division A still has loopholes in invoice management, related links are out of control, procedures are incomplete, procedures are not clear, and management is lax. At present, the freight forwarding market is not standardized enough, and market competition is very fierce. On average, A company has hundreds of transactions every day, and the requirements of customers are different. Therefore, we must improve our own management system and manpower to prevent risks by standardizing the entire process of management business, finance and settlement. In order to standardize the storage, receipt, issuance, invalidation, and accounting of freight forwarding invoices, various departments, branches, and offices can refer to the following regulations to manage freight forwarding invoices in accordance with their own circumstances: (1) Freight forwarding invoices of the Finance Department are managed by the invoice administrator Special personnel should keep it, and do a good job in receiving, sending, and depositing to ensure that the registration result is consistent with the actual inventory of the invoice. After receiving the invoice from the tax bureau, it should be registered in the warehouse immediately (time, starting and ending printing number); the amount of receipt of the invoice should be verified by the financial department according to the business volume of the invoicing department, and the receipt of the invoice should be handled by the corresponding financial personnel or an approved special person. , And sign the receipt in the register; the invoice administrator should periodically collect the stub copies of the invoice, and after the stub copies handed in by the billing clerk have been received and counted, the number should be cancelled and the time recorded in the invoice register, and the number should be bound into a book at the same time . (2) After receiving the invoice, the invoice clerk should keep it in good care. The invoice clerk should issue the invoice according to the invoice notification of the business department, and at the same time review and check: ① Whether the title of the invoice is consistent with the actual client, and if it is inconsistent, explain the reason; ② Whether the business number matches the actual business situation, if not, it should be Report to the financial supervisor for approval; ③Confirm that the billing currency meets the requirements of the business type, and if a foreign currency invoice should be issued, it cannot be converted into RMB without authorization; ④If there is no corresponding business, the invoice cannot be issued; ⑤If there is a high invoice, the invoice should be issued `The high-opening part is indicated on the notice and approved by the financial supervisor as the basis for subsequent processing; ⑥ If the face value exceeds 50,000 yuan, it should be more strictly reviewed. The billing clerk issues the invoice and seals the invoice and performs the receipt of the invoice after the financial review. The billing clerk should regularly organize the billing notices and the stub copies (with consecutive numbers), and then bind them into a booklet and submit them to the invoice administrator to cancel the numbers. (3) Invoices are not allowed to invalidate invoices at will. Guangzhou to Lishui Logistics believes that the billing correction sheet (replaced by the billing notice and specifying the reason for the invalidation) and the original copy of the recovered invoice should be used to invalidate the original invoice and issue a new invoice at the same time. If the original copy of the invoice is lost, the person responsible for the loss and the corresponding customer shall issue written materials and stamp to confirm that the invoice has not been received, and the department manager shall verify the opinion. The invoice clerk can invalidate the original invoice and issue a new invoice with the above-mentioned written materials. The invoice clerk should affix a void seal (five copies) on the voided invoice, and submit the original of the voided invoice or a written description of the voided invoice to the department's financial account. For the invalidation of bills with an invoiced amount of more than RMB 50,000, the situation of invalid invoices must be reported to the financial supervisor in time, and the return of invalid invoices and the accounts of the people must be tracked.・The billing clerk should sort out the two bookkeeping sheets after billing and submit them to the department's financial account every week (the invalid invoice should include the original invoice or a written certificate of invalidation). (4) After the departmental finance receives the bookkeeping slip from the billing clerk, it should check whether the serial number (computer serial number or printed serial number) is serialized. The invalid invoice must include the original copy or written description before it can be recorded. Freight forwarding invoice management is a very important aspect of financial management, which involves all aspects of business, finance, and settlement, and requires personnel in all links to treat it carefully, handle it carefully, and cooperate together. All departments, branches, and offices are required to pay full attention to this work, standardize operations, standardize management, and continuously reduce operating risks. 1224
Custom message
Chat Online 编辑模式下无法使用
Chat Online inputting...