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).

Recommended news

Chairman Yin Weidong visited the representatives of retired employees

he Double Ninth Festival is full of enlightenment. On the eve of the Double Ninth Festival, Yin Weidong, Secretary of the Party Committee and Chairman of the Group Company, came to visit the home of Zhou Jianzhong, a representative of retired employees over 80 years old, and sent blessings and care to the elderly. It is reported that this year, the group company appointed a trade union to visit a total of 16 retired workers and 2 disabled workers, the condolences of the old comrades have been grateful for the development of the company without forgetting the old workers, wishing the company to flourish and the cause to a higher level! (Office)