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Important reminder!Expense reimbursement can not only attach one invoice!Must see before the final settlement on May 31!

2021-03-05

Can you just attach one invoice to the expense reimbursement


Can I use only one invoice for reimbursement?Some people said, why can't we do that all the time!I suggest you all have a look at this case.


After reading the article, we first go to see if our company has a similar situation. It is true and reasonable that only one invoice is not enough to support the business. If we only rely on one invoice, there are loopholes and risks in the internal control management and tax management of the enterprise.


Article 8 of the enterprise income tax law stipulates that, The reasonable expenses actually incurred by an enterprise related to the income obtained, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income.


Of course, the evidence of invoice is also very important. Although the enterprise income tax law does not clearly limit the pre tax deduction voucher to the invoice, for the act of obtaining the invoice, the invoice conforming to the regulations is also indispensable as the valid certificate proving the authenticity and rationality of the business, which is also stipulated in other documents.


Article 2 (3) of the opinions on strengthening the management of enterprise income tax (GSF [2008] No. 88) stipulates that the verification of invoices shall be strengthened, and the invoices that do not conform to the regulations shall not be used as the pre tax deduction evidence.


Article 21 of the law of the people's Republic of China on the administration of tax collection stipulates that taxpayers must obtain legal and valid invoices for purchasing commodities.

Article 8 (2) of the notice of the State Administration of Taxation on Further Strengthening the management of ordinary invoices (GSF [2008] No. 80) stipulates that taxpayers who use non-conforming invoices, especially those without the full name of the payer, shall not be allowed to use them for pre tax deduction, tax deduction, export tax refund and financial reimbursement.


Article 2 of the announcement of the State Administration of Taxation on issues related to the issue of value added tax invoices (Announcement No. 16 of 2017 of the State Administration of Taxation) stipulates that invoices that do not conform to the provisions shall not be used as tax vouchers.


So, what are the main business substantive elements in daily work?Including but not limited to the following situations.


1. Physical assets.


For example, whether the purchase of raw materials, machinery and equipment, office supplies, low value consumables, gifts, etc., whether there is a warehouse entry form, whether the warehouse entry form is signed, whether the approval procedures are complete, whether there is a purchase contract, whether there is a quality acceptance certificate, whether the invoice date and invoice amount correspond to the purchase contract, whether the invoice is invoiced from a third party, and whether the procurement is carried out in a short distance,Whether the cost rate obviously exceeds the reasonable level of the industry.


2. Rent invoice.


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.


Whether the contents of the travel expenses reimbursement form are complete, whether the attached tickets are the tickets to the place of business trip, whether the invoices of catering, accommodation and transportation expenses are the invoices of the places of business trip, and whether the list of personnel and personnel is consistent with the number of people dispatched.


5. Conference expenses.


Conference expenses reimbursement, whether there are meeting notice, meeting topics, list of participants, attendance form and other information, and whether there are expenses unrelated to the meeting (such as tourism expenses).

6. Wages and salaries.


Whether there are attendance records and recruitment contracts, whether the personal income tax of wages and salaries is withheld, and whether the wage amount is consistent with the labor contract and attendance discipline.


7. Freight.


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.

2. The attachment can strongly support the authenticity of expenses.


There should be strong logic and connection between the attachment and the reimbursement form.For example, for reimbursement of material purchase money, only one batch and total amount of materials are written in the delivery note behind, and the purpose of the material, the delivery person and the receiver are not specified, and there is no signature.The financial personnel can not judge whether the purchase business is true or not and whether there is the risk of fraud according to the existing documents.

3. The type of invoice obtained meets the requirements of tax law.

Here's a summary: special tickets can be used for reimbursement of water and electricity, all kinds of outsourcing service fees, printing fees, office expenses, material purchase expenses, etc., but the invoices for meals, employee transportation expenses, gifts from clubs, KTV, bars and business entertainment, and invoices for employee welfare can be reimbursed by ordinary tickets.

4. Separate price and tax for reimbursement of special bills.


Remind the partners that if special bills are involved in the reimbursement process, fill in the tax exclusive price and tax in the special invoice into two lines when filling in the reimbursement form, so as to facilitate the accounting treatment in the later stage of finance.

5. The file form in the attachment conforms to the internal management process.


This requirement is very important. We must tell our partners that the reimbursement of many expenses will involve the professional opinions of several departments within the company, and the internal approval opinions should be obtained before the reimbursement.


Four key points in strict audit of expense reimbursement


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.





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