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


Zhang Hua, Chairman of Zhejiang Second Construction Group, and his delegation visited the Group for exchanges and study.

On October 8, Zhang Hua, Secretary of the Party Committee and Chairman of Zhejiang Second Construction Group, led a core management team to visit the Group for an exchange and study session. Yin Weidong, Secretary of the Party Committee and Chairman of the Group, General Manager Zhang Jian, Deputy General Manager Xu Hao, and other senior executives attended the event.


The Group dispatched representatives to attend the Exchange Meeting on Construction Project Quality and Safety Management and the On-site Observation Session.

In late September, the China Construction Enterprise Management Association organized an experience-sharing and on-site observation conference on quality and safety management in construction projects in Guangzhou, which was attended by representatives from the Group.


Empowering Communities Through Health: Experts Bring Science-Based Education to Qian’an

On September 18, Jiangsu Qian’an Construction Group, in collaboration with the Science Education Base of Qidong People’s Hospital, hosted the 2026 National Science Popularization Event.


Benchmarking against global standards! The Jotun Zhangjiagang project has successfully passed the safety audit conducted by its Norwegian headquarters.

In mid-September, a foreign‑owned expert audit team from Jotun’s Norwegian headquarters conducted a three‑day, headquarter‑level specialized safety audit on the Jotun Zhangjiagang project site undertaken by the Group.


The Roche (Shanghai) project of the Group has successfully achieved 2 million safe man-hours.

On September 17, the Roche (Shanghai) Biopharmaceutical Production Base project, undertaken by the Group, successfully reached the milestone of 2 million safe man-hours.


The Group dispatched personnel to attend the training on building trustworthy quality teams in chemical engineering construction.

On September 16–17, the China Chemical Construction Enterprises Association held a training course on building “Quality‑Trusted Work Teams” in Chengdu, with representatives from the Group in attendance. The session featured a live lecture by Shi Jie, a senior expert of the Association.