For small-scale taxpayers, no cost invoice will increase the cost of income tax; for ordinary taxpayers, no input invoice will increase the double cost of value-added tax and income tax. At the same time, it may also make the enterprise unable to accurately calculate the cost, resulting in the enterprise's financial accounting is not standardized. Therefore, there is no input / cost invoice, which is not only a tax saving issue.
1. 分析没有输入票的原因
1. Analyze the reasons for no ticket input
没有罚单的原因往往比较复杂，所谓的补救就是先找到“症结”所在。一般问题可包括以下方面:
The reason why there is no ticket is often complex. The so-called remedy is to find the "Crux" first. General questions may include the following:
(1)无供应商评估和管理:上游多为小规模纳税人，开票意愿低，企业可能缺票;
(1) no supplier evaluation and management: most of the upstream are small-scale taxpayers, with low willingness to invoice, and the enterprise may be short of tickets;
(2)无业务流程梳理:收款来源比较广泛，包括物资采购集中、人员出行分散、服务费用较大、运输采购零散等。因此，有必要对它们进行分类，看看到底哪个环节是不同的;
(2) no business process sorting: the collection sources are relatively wide, including centralized material procurement, scattered personnel travel, high service costs, scattered transportation procurement, etc. Therefore, it is necessary to classify them to see which link is different;
(3)无相关配套政策:如材料采购、员工差旅等重大费用无配套政策，为取得发票而合理定价，或无报销规定要求开具发票，则有可能无法取得发票;
(3) there is no relevant supporting policy: if there is no supporting policy for material procurement, employee travel and other major expenses, and there is reasonable pricing for obtaining invoices, or there is no reimbursement requirement to issue invoices, it may not be possible to obtain invoices;
(4)未变更特殊事项:对于特殊情况，如人工费用，但未开具发票;客户垫付的发票等无法取得。在这种特殊情况下，不进行特殊处理。
(4) no change of special matters: for special cases, such as labor costs, but no invoice is issued; invoices paid by customers can not be obtained. In this special case, no special treatment will be carried out.
2. 没有处理输入票据的措施
2. There is no measure to process the input bill
没有普遍和普遍的规律，企业必须根据自己的实际情况量身定制，制定出符合自己企业情况的方案，以减少无投入票的影响。具体来说，它可以包括几个重要的步骤:
There is no universal and universal law. Enterprises must tailor their own plans according to their own actual situation to reduce the impact of no input tickets. Specifically, it can include several important steps:
(1)整理无收据的物品。
(1) sort out the items without receipt.
如上所述，没有购买材料的机票，没有员工的差旅费，也没有人工费用。根据缺票的优先顺序进行统计。
As mentioned above, there are no tickets for purchasing materials, no travel expenses for employees, and no labor costs. According to the priority of missing tickets.
(2)制定相关政策和措施。
(2) formulate relevant policies and measures.
针对缺票项目，采取相应措施，制定相关政策。
Take corresponding measures and formulate relevant policies for the lack of tickets.
例如，因为供应商。然后考虑是否可以更改供应商，或与现有供应商重新协商发票。特殊情况下，供应商可以重新安排。
For example, because of the supplier. Then consider whether you can change the supplier or renegotiate the invoice price with an existing supplier. In special cases, the supplier may reschedule.
如果是因为员工的原因，必须制定严格的政策法规，没有票是不允许报销的。为了不影响员工出差的积极性，应该有一些配套设施，例如，在一些特殊情况下可能没有发票，应该制定相关的规定如何处理。
If it is due to employees' reasons, strict policies and regulations must be formulated, and reimbursement is not allowed without tickets. In order not to affect the enthusiasm of employees on business trips, there should be some supporting facilities. For example, in some special cases, there may be no invoice, and relevant regulations should be formulated to deal with it.
(三)对特殊事项采取特殊安排。
(3) to make special arrangements for special matters.
例如，一些企业不得不帮助客户预付货款，那么在这种情况下，要制定相关的流程，让客户把发票寄回来。或者企业有很多不愿意开具发票的劳务人员，因为开具发票的成本很高。因此，有必要做好人员的安排，无论是成为自己的员工还是以外包的形式开具发票。
For example, some enterprises have to help customers pay in advance, so in this case, we need to develop relevant processes to let customers send back invoices. Or there are many workers who are not willing to issue invoices, because the cost of issuing invoices is very high. Therefore, it is necessary to make arrangements for personnel, whether they become their own employees or invoice in the form of outsourcing.
在一些重要的情况下，公司也可能做出自己的改变，比如在小规模和一般纳税人之间转换，延长或缩短供应链。
In some important cases, companies may also make their own changes, such as switching between small-scale and general taxpayers, extending or shortening the supply chain.
一般来说，企业应该根据具体情况采取不同的针对性措施，不能生搬硬套。另外，无论采用什么方法，我们都必须提前做好成本计算。虽然节税很重要，但我们也应该考虑综合成本效益原则。
Generally speaking, enterprises should take different targeted measures according to the specific situation, and can't copy mechanically. In addition, no matter what method is adopted, we must do well in cost calculation in advance. Although tax saving is very important, we should also consider the principle of comprehensive cost-effectiveness.
以上是临沂会计培训公司关于发票开具的相关介绍，更多精彩内容，请点击:http://www.jiuxingkuaiji.com
The above is the introduction of Linyi accounting training company on invoicing. For more details, please click: http://www.jiuxingkuaiji.com
