correcting mistakes and modifications is the normal way. Alteration belongs to original voucher fraud.

Introduction:

Fraud in original vouchers refers to tampering, forging, stealing, not filling in original vouchers truthfully, or using old and waste original vouchers to disguise the expenses spent by individuals as the daily expenses of the unit, so as to achieve the purpose of harming the public and enriching the private interests. For example, the leader of an enterprise records the expenses of his children's schooling as the employee training fee of the enterprise by tampering with the voucher recipient. For example, a secretary buys a fake blank invoice from criminals, fills it in and reimburses the account in the factory. For example, a blank sheet of paper is placed under the carbon paper, which makes the digital contents of the positive and negative copies of the original vouchers inconsistent. For example, when issuing special VAT invoices for sales goods, they collude with customers, writing the amount of the deduction copies held by customers to increase the deductible input tax, while the stub copies held by this enterprise are recorded according to the facts, maintaining the normal VAT output tax, and the "benefits" of the input tax that the customer unit cheats and deducts are shared with the billing unit.

The error that occurred in the original voucher is mainly that all the contents in the original voucher are wrongly recorded. For example, the receiving unit and personnel of the original voucher are mistaken; Or the wrong date, resulting in inter-temporal events in accounting staging, which does not conform to the accrual basis principle; Or make a mistake in the decimal, digit and unit price of quantity and price, which makes the amount deviate; Or use the original voucher that is not in compliance with the regulations, do not use the seal as required, and the original voucher number is discontinuous.