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红字发票是商品的销售方在收到退回的商品之后,为了冲回已销售出去的商品而开出的。在深入改革和转换机制的过程中,利用红字发票管理中的漏洞,营私舞弊的现象时有发生。现将我们工作中采取的一些措施介绍如下,对堵塞漏洞可能有些帮助。1.不论是全部退货还是部份退货,红字发票不交给前来办理的人员带回,一律通过邮局挂号寄交对方单位的财会部门,货款由银行汇回到购贷方开户银行的户头上;2.退货或调贷发生的应退贷款,一律不退现金;3.凡要求将
The red ink invoice is issued by the seller of the merchandise after it has received the returned merchandise in order to rush back the merchandise that has been sold. In the process of in-depth reform and transformation of the mechanism, the use of loopholes in the management of the red-letter invoices, the phenomenon of malpractice occurred from time to time. Some of the measures we have taken in our work are described below. It may be helpful to plug the loopholes. 1. Whether it is a full return or a partial return, red-letter invoices are not returned to the person who came to handle the transaction. They are sent to the accounting department of the other unit through the registered post office. The payment is remitted by the bank to the account of the bank that opened the account. 2. The refundable loan that occurred in the return or loan redemption will not be returned cash;