Guidelines for daily expenses reimbursement for Kai Ying group after its increase


  Guidelines for daily expenses reimbursement for Kai Ying group after its increase
The reimbursement guidelines, please regional companies, branch offices, project department to circulate to each other, in the daily work of the formation of value-added tax invoices and awareness of standardized paste reimbursement habits.
I. daily expenses categories
1, conference fees: input tax deductible.
2, office supplies, low value, consumables, electronic supplies costs: input tax deductible.
3, books and fees, communication fees, mailing fees: input tax deductible.
4, travel expenses: accommodation fees can be deducted from the input tax; tickets and meals can not be deducted from the input tax.
5, gasoline costs, vehicle maintenance fees, vehicle insurance fees: input tax deductible.
6, training fees: training occurred accommodation, training fees can be deducted from the input tax..
7, advertising fees: input tax deductible.
8, repair fees: input tax deductible.
9, property management fees: input tax deductible.
10, utilities: to the power grid and water companies for value-added tax invoices, you can deduct.
11, rental fees: input tax deductible.
12, restaurant fees: unable to obtain VAT invoices, can not be deducted.
From May 1, 2016 to July 31st 13, highway tolls, grade one or two highways, bridges, toll gate, par producer chapter must be "Local Taxation Bureau producer" (effective June 30th) or "supervised by the State Administration of Taxation, the deductible amount is calculated according to the par value. The receipt of highway vehicle tolls issued by the Ministry of finance can not be used as input deduction.
Two, pay attention to the invoice
1, the above item 1-11, when the cost occurs, as far as possible to obtain value-added tax invoices, value-added tax invoices when obtaining, need to invoice and joint deduction, two links are indispensable (Figure 1, 2). If the VAT is obtained, the ordinary invoice is only one and cannot be deducted (Figure 3).

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