The person must select the tax code and the invoice must show the cost of food service and meals in order to be reimbursed and accounted for.
Taxation is a normative form in which the state, in order to provide public **** products to the society, to meet the needs of the society **** the same needs, in accordance with the provisions of the law, to participate in the distribution of social products, mandatory, gratuitous access to financial revenue.
The characteristics of taxation are as follows:
1. Compulsory, the compulsory nature of taxation refers to the fact that taxation is imposed by the state in the capacity of a social administrator, by virtue of the power of the regime, on the basis of the political power, through the promulgation of laws or decrees;
2. Uncompensated, the uncompensated nature of taxation refers to the fact that, through the levy of taxes, a portion of the incomes of the social groups and members of the society is transferred to the state. The state does not pay any remuneration or consideration to the taxpayer;
3. Fixedness, the fixedness of a tax means that the tax is collected in accordance with the standards set by a state decree.
Article 3 of the Law of the People's Republic of China on the Administration of Taxation and Collection of Taxes The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; and if the State Council is authorized by the law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on the introduction or suspension of taxes, or on tax reductions, exemptions, refunds or compensatory taxes, or any other decisions that conflict with the laws and administrative regulations on taxation.
Article 23 The State actively promotes the use of tax-control devices in accordance with the needs of tax collection and management. Taxpayers shall install and use tax-control devices in accordance with the regulations, and shall not destroy or unauthorized alteration of tax-control devices.
Article 72 If a taxpayer or a withholding agent engaged in production or operation commits a tax violation as provided for in this Law and refuses to be dealt with by the tax authorities, the tax authorities may seize his or her invoices or stop issuing invoices to him or her.
Article 76 If the tax authorities change the scope of tax collection and management and the level of the budget for tax revenue without authorization in violation of the provisions of this Law, the tax authorities shall be ordered to make corrections within a certain period of time, and the directly responsible officers and other directly responsible officers shall be given administrative sanctions of demotion or dismissal in accordance with the law.