Legal analysis: Because if there are multiple consecutive invoices in reimbursement payment, the invoices may be inconsistent with the authenticity of the business.

Therefore, in order to prevent illegal reimbursement, it is stipulated that invoice serial number cannot be reimbursed. If the amount of illegal reimbursement is large, it may constitute the crime of corruption or duty embezzlement.

Legal basis: Article 382 of the Criminal Law of People's Republic of China (PRC) refers to the act of embezzlement, theft, fraud or illegal possession of public property by state functionaries by taking advantage of their positions.