1, can be reimbursed: employee travel transportation costs, business trip purchased plane tickets, accident insurance housing subsidies: the enterprise to issue housing subsidies, especially expatriate individuals, the employees with invoices reimbursement, but because it is the employee's personal and the owner of the lease contract, the invoice payable to the employee's personal name must be;
2 Otherwise, individual VAT invoices are in the name of the individual, but there is no way to prove the connection between the business and the company's business, and reimbursement is not possible.
Related to business activities, in line with the authenticity and reasonableness of the principle of pre-tax deduction of personal head invoices can be used as pre-tax deduction vouchers, the more common to the following:
1, allow pre-tax deduction of medical bills, employees to the designated medical institutions for physical examination of medical bills;
2, travel-related invoices, such as food and beverage invoices, transportation costs such as plane tickets, and the cost of the invoices of the company's business. invoices, transportation costs like plane tickets, train tickets, accommodation invoices;
3, office communication costs: business, such as contact with customers to use the eligible communication costs, cell phone registration for the employee's personal, the invoice is also issued to the individual; enterprises in accordance with the provisions of the enterprise eligible for reimbursement;
4, education and training of employees funds: in line with the scope of the employee's educational expenses, vocational skills assessment, vocational qualification certification and other funds. Appraisal, vocational qualification certification and other financial expenses; like accounting personnel to participate in continuing education each year can be invoiced for reimbursement;
5, the enterprise to hire experts, consultants for the enterprise for consulting and management, etc., to bear each other back and forth transportation costs (the other party is not necessarily the company's employees and plane tickets and other related personal name);
6, the enterprise to ask individuals to handle the matter: according to the contract Agree to personal matters incurred by the company's expenses, such as travel expenses, individuals to obtain the invoice payable to the name of the individual to reimburse the enterprise.
Legal basis: "The Chinese people **** and the State Individual Income Tax Law" Article 7
Resident individuals from outside of China to obtain income, can be credited from the amount of tax payable outside of the amount of individual income tax paid, but the credit shall not exceed the amount of the taxpayer's income outside of the amount of tax calculated in accordance with the provisions of this law.