发票管理程序.doc

INVOICE MANAGEMENT PROCEDURE (1) 发票管理程序 (1) Organizations Affected: Carrefour China Head Office, All Joint Ventures and Carrefour China All Stores Periodic Compliance Checking: Reporting Manager, All JV Accounting Chief, National Tax Manager, National Business Controlling Manager, National Accounting and Reporting Manager, CFO Procedure Organized By: Finance Accounting / Tax , Finance Procedure Approved By : Financial Director Version: FA/V07/2007 Effective Date: 17th July 2007 Approval Date:12th July 2007 CONTENTS 目录 1. Objective 目的 Definition 定义 Application Scope 适用范围 Invoice Management General Principles 发票管理的一般原则 4.1 Acquire Invoice 取得发票 4.2 Issue Invoice 开具发票 4.3 Store Invoice 保管发票 4.4 Check and Supervise 检查与监督 Invoice Management Special Principles 发票管理的特殊原则 5.1 VAT invoice 增值税专用发票 5.2 Common invoice 普通发票 5.3 Farm Produce Purchase Invoice 农副产品收购发票 5.4 Receipts 收据 Invoice Management Flow Chart 发票管理流程图 VAT Invoice Issuing Flow Chart 增值税专用发票开具流程图 Attachments 附件 ATT1: Invoice Format 发票样张 ATT2: Invoice Application Form 发票申领表 ATT3: Issue Invoice Notice 发票开具须知 ATT4: Invoice Record Book 发票记录册 ATT5: Invoice Filling List 发票归档清单 ATT6: Invoice Usage Monthly Report 发票使用情况月报表 ATT7: VAT Invoice Issuing Application增值税专用发票开票申请表 ATT8: Certificate and Return receipt of Cash Drawing and Using现金提取及使用的证明及回执 ATT9: ATT1 of VAT Invoice Issuing Application 增值税专用发票开票申请表附表一 ATT10: Farm Produce Purchase Quarterly Summary Report 农副产品收购季度汇总表 Tax-related Certificate No 2006-01: Farm Produce Self-Supplying Certificate 涉税证明第2006-01号：农副产品自产自销证明 Tax-related Certificate No 2006-02: Farm Prod