Requirements for original vouchers:

1. The records must be true

The economic business content and figures filled in the original vouchers must be true and reliable, that is, in compliance with the national Requirements of relevant policies, laws, regulations, and systems; the contents and figures filled out on the original voucher must be true and reliable and in line with the actual situation of the relevant economic business, and no fraud is allowed, let alone forged vouchers.

2. The content must be complete

The items required to be filled in in the original voucher must be filled in completely item by item, and no omissions or omissions are allowed; the requirements for complete procedures must be met. Relevant departments and personnel must carefully review and sign and seal.

3. The procedures must be complete

The original voucher made by the unit must be signed and stamped by the leader of the handling unit or other designated personnel; the original voucher issued to the outside must be stamped with the original certificate. The official seal of the unit; the original voucher obtained from outside must be stamped with the official seal of the filling unit; the original voucher obtained from an individual must have the signature and seal of the person who filled it out.

4. The writing must be clear and standardized

The original voucher must be filled in according to regulations, the text must be concise, the handwriting must be clear and easy to identify, and simplified Chinese characters that have not been announced by the State Council must not be used. The uppercase and lowercase amounts must match and be filled in in a standardized manner. The lowercase amounts must be written one by one with Arabic numerals. No consecutive characters are allowed. The RMB symbol "￥" must be filled in before the amount. There must be no space between the RMB symbol "￥" and the Arabic numerals. The amount The numbers must be filled in to cents. If there are no cents, write "00" or the symbol "-". If there are cents but no cents, write "0" and the symbol "-" is not allowed. Use Chinese characters one, two, or Three, four, five, six, seven, eight, nine, ten, one hundred, one thousand, ten thousand, one hundred million, yuan, jiao, cent, zero, whole, etc. must be written in block letters or cursive script. There is no "" printed before the capital amount. If the word "RMB" is used, the three words "RMB" should be added. There should be no space between the word "RMB" and the amount in capital letters. If the amount in capital letters is up to yuan or jiao, the word "whole" or "zheng" should be written after it. If there are points, do not write the word "zheng" or "zheng". For example, if the amount in lowercase is ￥1008, 00, the amount in uppercase should be written as "one thousand and eighty yuan".

5. The numbers must be consecutive

If the original voucher has been pre-printed with a number and is invalidated when it is written down, it should be stamped with a "voided" stamp and should be kept properly and not torn.

6. No alteration, scratching, or filling is allowed

If the original voucher contains errors, it shall be reissued or corrected by the issuing unit, and the correction shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, it shall be reissued by the issuing unit and corrections shall not be made on the original voucher.

7. Fill them out in a timely manner

Various original vouchers must be filled in in a timely manner and submitted to accounting agencies and accountants for review in a timely manner according to prescribed procedures.

8. Unified format

Generally, original vouchers such as special value-added tax invoices are uniformly printed and supervised by the tax authorities, and general invoices are uniformly printed by the financial department. Produced and supervised.