Whether there are administrative office departments to verify and confirm the procedures, whether there is a housing lease contract, whether the invoice date and amount are consistent with the lease contract.
3. Business entertainment expenses.
Whether the operator, Department Manager and even the general manager of the company are responsible for the reimbursement of business entertainment expenses, and whether there is a consumption list for large invoice.Large invoice is the focus of tax inspection. If there is no list, it may be considered as false consumption.
4. Travel expenses.
For freight reimbursement, whether there are freight reimbursement documents, whether the places of departure and destination are consistent with the freight reimbursement documents, whether they are transported by vehicles other than the places of origin and destination, and whether the transportation prices fluctuate greatly.
8. Oil charge.
For the reimbursement of fuel charge, whether the fuel charge is the company's vehicle, whether there are vehicles on the company's book, and whether the total amount of fuel charge exceeds the maximum theoretical fuel consumption of the vehicle.
9. Water and electricity charges.
For the reimbursement of water and electricity expenses, whether the word code on the invoice is consistent with that of water meter and electricity meter, and whether it is consistent with the company's capacity.In some enterprises, the output is very small, but the water and electricity charges are very high.
Five key points of expense reimbursement
one The bill is consistent with the actual business.
This is the most basic knowledge in expense reimbursement.For example, when the partners go to purchase a batch of materials, they should get the purchase and sales invoice of the goods, but when they get to the financial reimbursement, they use the invoice for receiving services. In this way, if the donkey's lips are not right, the reimbursement is not allowed. Some small suppliers do not have invoices?The Tax Bureau won't recognize it, so remind your partner to remember to ask if you have an invoice before you buy something. If you don't have an invoice, you can change it. 1. The signature on the expense reimbursement form or the difference expense reimbursement form is not complete, such as the department head does not sign or the financial person in charge does not sign.
requirement: The reimbursement person, financial person in charge and department head shall sign on the expense reimbursement form or difference expense reimbursement form. If the branch does not have local finance, the part-time financial personnel shall sign at the financial director, and the department head shall be the branch manager. 2. Nonstandard filling of reimbursement form.
(1) There is a space between the amount in figures and the RMB symbol.
requirement: There shall be no blank space between the amount in figures and the symbol of RMB, and the correct writing method is ￥ 100.00;Wrong writing: ￥ 100.
(2) The amount in words without figures is not supplemented with zero or a.
requirement: If there is no figure in capital amount, use zero or a to complete.
(3) The handwriting on the reimbursement form has been altered and crossed.
requirement: The reimbursement form shall not be altered. If there is any error, it needs to be filled in again.
(4) The amount in words is incorrect.
requirement: The amount of money should be filled in correctly without writing errors.
Examples of capital figures: zero, one, two, three, four, five, six, seven, eight, nine, one hundred, one million, ten thousand.
(5) The amount in words is inconsistent with that in figures.
requirement: The amount in figures is consistent with that in words.
(6) The items are incomplete, and the reimbursement department, reimbursement date and the number of attachments are missing.
requirement: The items should be filled in completely, and the reimbursement department, reimbursement time, reimbursement items and the number of attachments should be completed. 3. The original documents of reimbursement.
(1) The invoice obtained is not stamped with the seller's invoice seal.
requirement: The invoice shall be stamped with the seller's special invoice seal, which shall be consistent with the name of the seller, otherwise no reimbursement shall be made.
(2) The receipt was not stamped with the financial seal of the seller.
Requirements: the receipt should be stamped with the financial seal of the seller. No reimbursement is allowed without the financial seal.
(3) If the travel date and itinerary are different, the reimbursement shall be made by hand tearing non machine printed ticket serial number or the same section.
Requirements: for different travel dates and itineraries, hand torn non machine printed tickets for reimbursement shall not be reimbursed by serial number or the same segment.
(4) There is no national tax supervision seal on the hand torn non machine printed ticket for reimbursement, or there is no anti-counterfeiting identification code or watermark although there is a national tax supervision seal.
requirement: Hand torn non machine printed tickets should be printed with the national tax supervision seal, and have anti-counterfeiting identification code or watermark. 4. The problem of pasting the reimbursement form.
(1) The bills were pasted in disorder.
requirement: The bills are sorted first, then sorted by time, and then pasted onto the paste sheet in turn;The bills should be pasted evenly without uneven thickness to ensure the smoothness of documents;
(2) The bills are bound by stapler and pasted with solid glue.
Requirements: glue the accessories.
(3) The important information of the date and ticket price on the train ticket is stuck by glue and cannot be viewed.
requirement: The amount, date and other important information on the bill shall not be pasted with glue, and the bill information shall be visible and searchable.