Non-tax revenue bills, equivalent to invoices, can be recorded normally. However, according to the provisions of the enterprise income tax law, fines, fines and confiscated property losses shall not be deducted before tax. Therefore, these non-tax bills need to be accounted for according to specific contents, such as the annual inspection fee bills collected by administrative institutions and the bridge tickets from all over the country. , can be charged as management expenses, can also be directly included in the cost, the same as the invoice; Non-tax revenue unified bills can be used as reimbursement vouchers for reimbursement.

Non-tax revenue bills, equivalent to invoices, can be recorded normally by accountants when making accounts. However, it should be noted that according to the relevant provisions of the enterprise income tax law, fines, fines and confiscated property losses are not allowed to be deducted before tax. Therefore, these non-tax revenue bills (such as bridge bills in various places) should be accounted for according to the specific content. Management expenses can be charged or directly entered into the cost. Be careful not to deduct the related bills such as fines or fines before tax (e.g. when obtaining invoices). It should be included in non-operating expenses, and the taxable income should be increased when the income tax is settled.

Legal basis:

Measures for the administration of government non-tax revenue

Twentieth non tax revenue bills are the legal vouchers for collecting non tax revenue and the original vouchers for accounting, and they are the important basis for the supervision and inspection of the financial and auditing departments.

Article 21 The types of non-tax revenue bills include general non-tax revenue bills, special non-tax revenue bills and general non-tax revenue contributions. The following ranges are particularly applicable:

(1) Non-tax revenue ordinary bills refer to ordinary vouchers issued by the collecting unit when collecting non-tax revenue.

(II) Special bills for non-tax revenue refer to special vouchers issued by specific collecting units when collecting specific non-tax revenue, mainly including bills for administrative fees, bills for government funds, bills for income from state-owned resources (assets), bills for confiscation, etc.

(three) the general payment book of non-tax revenue refers to the general certificate issued by the collecting unit that implements the reform of the management system of non-tax revenue collection.