Reimbursement is a Chinese word, pronounced bào xiāo, which means to write off bad and invalid items, and also refers to making a list of the collected funds or income and expenditure accounts and reporting them to the superior for verification.
Extended data:
The following invoices cannot be reimbursed:
1. Don't take the invoice for reimbursement without the taxpayer identification number.
From July 20 17, the seller must fill in the buyer's taxpayer identification number or unified social credit code when issuing the general enterprise value-added tax invoice (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China 20 1 7 AnnouncementNo. 16).
2. The short code name should be displayed on the front of the invoice.
Announcement No.45 of State Taxation Administration of The People's Republic of China (20 17) clearly states that the code abbreviation should be displayed on the invoice face from 20 18 10.
Although the Answer of the Responsible Person of the Goods and Services Tax Department of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Implementation of Commodity and Services Tax Classification Code Abbreviation indicates that due to the large number of taxpayers, it takes a process to upgrade the system, and some taxpayers have not printed the commodity and services tax classification code abbreviation on the face of the VAT invoice issued because they have not upgraded the system.
Value-added tax invoices that are not printed with the abbreviation of goods and services tax classification code can be used normally and do not need to be reissued. But this is only a transitional period, so we should pay attention to reimbursement and invoicing.
3. Refined oil invoices must be issued through VAT invoices.
The first article of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 81clearly stipulates that from March of 18, all refined oil invoices must be issued through the refined oil invoice issuing module in the new VAT invoice management system.
4. Don't submit the reimbursement if the refined oil invoice is filled incorrectly.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 (20 18) clearly states that the unit column of invoice should be "ton" or "liter", and the quantity column of blue-ink invoice is required, not "0". At the same time, Article 21 of the Measures for the Administration of Invoices in People's Republic of China (PRC) also clarifies that invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.
5. If there is something wrong with the stamp of the invoice, don't submit it for reimbursement.
Whether the cover is unclear, the seal is wrong, or it is not stamped, it must be returned and reopened.
6. If the invoice is inconsistent with the actual business, don't take it for reimbursement.
For example, the goods obtained are different from the invoices issued, which is suspected of falsely issuing invoices. Such expense invoices cannot be reimbursed.
7, issued by the anti-counterfeiting tax control system, don't take it for reimbursement.
There is a list of the special value-added tax expenses received, but the list is not printed from the anti-counterfeiting tax control system, so don't take it for reimbursement.
References:
Invoice-Baidu Encyclopedia reimbursement-Baidu Encyclopedia