Some Points for Attention in the New Regulations on Reimbursement Invoices
Release time:
2017-07-04
Some Points for Attention in the New Regulations on Reimbursement Invoices
According to the announcement on issues related to the issuance of value-added tax invoices issued by the State Administration of Taxation, the so-called "strictest" invoice order will be implemented on July 1, 2017. In order to comply with this trend, 10 key points on the company's financial reimbursement are summarized and shared with you.
1. Meeting fee invoice
Focus on: whether there is auxiliary evidence to prove the authenticity of the meeting, such as the schedule of the meeting, the minutes of the meeting, the contract of the meeting, the attendance of the participants, the bank payment slip for the payment of the meeting fee, and the photos of the meeting site. Remember: reimbursement of expenses is not just about getting an official invoice!
2. Prepaid Card Recharge Invoice
Focus on: at the time of reimbursement, whether the financial personnel included in the current expenses at one time, remember that only after obtaining the consumption details can they be deducted before tax according to the specific actual consumption situation.
3. Non-commodity detailed invoice
Focus on: whether there are non-commodity detailed invoices such as "one batch of office supplies", "one batch of computer consumables", "one batch of materials" and "one batch of food" written in general.
4、Invoice of the opposite enterprise tax number not filled
Focus on: starting from July 1, 2017, if the purchaser is an enterprise, when requesting ordinary VAT invoices, the seller shall be provided with the taxpayer identification number or unified social credit code, and the enterprise shall not be reimbursed for the ordinary invoice without filling in the tax number.
5, personal head-up fee invoice.
Focus on: whether a personal headed expense invoice has been obtained, and expense vouchers such as personal headed mobile phone invoices cannot be charged before tax, but the following personal headed invoices can be recorded for reimbursement: air tickets and train tickets, personal accident insurance premiums during business trips, visa fees for personal headed financial receipts, expenses such as vocational skill appraisal, vocational qualification certification and medical bills that meet the scope of employee education expenses.
6. Unreasonable expense invoice
Focus on: whether there is any invoice that does not belong to the company's operating expenses to be reimbursed and recorded by the enterprise, such as: the invoice amount for reimbursement of refueling expenses far exceeds the actual consumption of vehicles, reimbursement of a large number of consecutive rental tickets, reimbursement of accommodation expenses beyond reasonable standards, etc.
7. Invoice for expenses with incomplete items
Focus on: whether there are invoices that should be filled in the invoice remarks column but are not filled in, such as: obtained transportation invoice, decoration invoice, construction invoice, house rent invoice, etc.
8. Invoices with irregular seals
Focus on: whether the invoice has wrong seal, wrong position, vague seal, or no special seal for invoice, etc.
9, the head-up abbreviation of the expense invoice.
Focus on: whether the full name of the other company has been filled in, be sure to pay attention to the expense invoice that does not fill in the full name shall not be reimbursed.
10. Expired expense invoices
Focus on: whether the obtained expense invoices have expired, become invalid or changed versions. For example, the local tax version invoices retrieved now cannot be reimbursed and recorded, because the local tax will no longer issue invoices to taxpayers from May 1, 2016. (Li Jialong)
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