Legal analysis: 1. If the expenses listed in an original voucher need to be jointly borne by several units, the portion borne by other units should be issued to the other party's original voucher split sheet for settlement;

2. The original voucher split sheet must contain the basic contents of the original voucher: the name of the voucher, the date when the voucher was filled in, the name of the unit that filled in the voucher or the name of the person who filled in the voucher, the signature or seal of the person in charge, and the acceptance of the voucher. Unit name, economic business content, quantity, unit price, amount and cost allocation, etc.;

3. Original vouchers obtained from external units must be stamped with the official seal of the filled-in unit; original vouchers obtained from individuals , it must have the signature or seal of the person filling it out.

4. The self-made original voucher must be signed or stamped by the leader of the handling unit or his designated personnel. The original voucher issued to the outside world must be stamped with the official seal of the unit.

Legal basis: "Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax"

Article 8 Pre-tax deduction vouchers are divided into internal vouchers and external vouchers according to their sources. Internal vouchers refer to the original accounting vouchers made by the enterprise for accounting of costs, expenses, losses and other expenditures. The filling and use of internal vouchers should comply with national accounting laws, regulations and other relevant provisions. External vouchers refer to the vouchers obtained from other units and individuals to prove the occurrence of expenditures when an enterprise conducts business activities and other matters, including but not limited to invoices (including paper invoices and electronic invoices), financial bills, tax payment vouchers, Receipt vouchers, split orders, etc.

Article 18 The expenses incurred by an enterprise, other enterprises (including affiliated enterprises), and individuals jointly receiving value-added tax services (hereinafter referred to as "taxable services") within the country shall be apportioned. , it should be apportioned in accordance with the principle of arm's length transactions. The enterprise shall use the invoice and division note as the pre-tax deduction voucher, and other enterprises that receive taxable services shall use the division note issued by the enterprise as the pre-tax deduction voucher. If an enterprise and other enterprises and individuals jointly accept expenditures for non-taxable services within the country and adopt an apportionment method, the enterprise shall use other external vouchers other than invoices and split orders as pre-tax deduction vouchers and jointly accept non-taxable labor services. Other enterprises that provide tax services use the division sheet issued by the enterprise as a pre-tax deduction voucher.

Article 19: Water, electricity, gas, air conditioning, heating, communication lines, cable TV, Internet and other expenses incurred by an enterprise renting (including renting by an enterprise as a single lessee) office, production buildings and other assets , if the lessor issues an invoice as a taxable item, the enterprise shall use the invoice as a pre-tax deduction voucher; if the lessor adopts an apportionment method, the enterprise shall use other external vouchers issued by the lessor as a pre-tax deduction voucher.