14 Tips For Reimbursement And Invoice Management

In the daily operation of an enterprise, reimbursement of all kinds of expenses depends on invoices.

However, in actual work, there is often a case where no invoice is reimbursed, resulting in a certain confusion of expense reimbursement and invoice management.

Here are some tips for reimbursement and invoice control, hoping to help you.

1, business entertainment is not only difficult to monitor, but also easy to breed corruption on the table.

No food and drink will jump up and how to do business? In previous years, a local government had a slogan, "to receive productivity."

The slogan is laughable, but it is not without reason.

Hospitality can not be saved. How to use it well is worth pondering. Budgetary system, quota system, reporting system and publicity system have been tried by enterprises.

In fact, the best way is to combine the public announcement system with the quota system.

2, if we want to manage the post consumption of senior executives of state-owned enterprises, we should focus on monitoring the hospitality, conference fees, training fees, travel expenses, office supplies and other subjects. These subjects are so-called serious areas of duty consumption.

It is better to publicized the executive expense reimbursement and supervise the whole staff.

Pay attention to clarify the expenses of senior executives in the name of their subordinates.

If a senior executive has a part-time job in a molecular company, he has to extend the audit to a molecular company. The story here is probably more exciting than the headquarters.

3, during the Mid Autumn Festival and national day, enterprises usually provide a gift for the important customers.

How to treat it? Is it appropriate to regard it as an unhealthy trend? If it recognizes its existence, how should it be accounted for? What is the cost of this part of the expenditure? Is the market cost, in the form of a gift, in essence or in form?

Do not deliberately evade the truth, because it will become an incentive to be honest.

4, some business personnel after borrowing, delay in the reimbursement of invoices.

One question is that there is no invoice for the activity, or the Commission for the customer is not invoiced.

If finance emphasizes the need for invoices, he will jump up and say that the invoice business can not be done.

How can you cope with financial problems? Do not be intimidated by the other party's momentum, because the problems you encounter in your business are nothing special.

As long as the boss wants to regulate, there will be a way to put pressure on him.

5, enterprises rent personal housing, accounting treatment should pay attention to two points.

First, individuals can not invoice.

To persuade the landlord to go to the tax bureau instead of opening the house, the landlord demanded that the rent be paid in half a year or on an annual basis on the grounds of his delay.

Therefore, the rent must be assessed monthly.

Two, the opening of the invoice involves business tax.

The nominal tax point is borne by the landlord, in fact, the enterprise pays the bill.

Tax points can only be paid outside the business, not before tax deduction.

6, we must guard against the consumption of senior executives in state-owned enterprises.

Recently, a female chief executive of a state-owned enterprise was exposed to "invoice corruption". In other words, personal consumption, such as buying clothes and jewelry, doing fitness and beauty, was used as an invoice for reimbursement of financial approval.

The best way to stop this kind of official consumption is to publicized, forcing enterprises to regularly publicized the "enjoyment" expenses and accepting the supervision of employees.

Sunlight is the best preservative.

7, which employees are required to sign the expense reimbursement of employees? The medium scale enterprise signature process is generally the Department Manager, the finance department, the financial controller, and the deputy general manager.

If the company does not make the cost budget, the general manager will need to sign it.

The signature function of the Department Manager is to prove that the business is true. The purpose of the finance department's signature is to examine the invoice and the amount and approve the budget. The signature of the chief financial officer is to know the flow of funds. The signature of the deputy general manager or the general manager is the approval and approval of the capital expenditure.

8, is it illegal or illegal for a state-owned enterprise executive to play golf with public funds? What do accountants think of it? If it is based on the resentment against corruption, it will be illegal to cut it across the board, which is unfair to the executives of state-owned enterprises. After all, the owners of private enterprises will also reimburse the cost of playing golf.

Whether or not to break the law depends on whether there are institutional constraints in advance.

Once the Central Discipline Inspection Commission issued eight regulations, the state owned enterprises

If you still enjoy your own sex consumption, you have to define it as illegal.

9, how to reimburse the phone bill? Now the mobile phone number is real name system. When the invoice is issued to the operator's business hall, the invoice can only be called the personal name.

The problem is coming. The invoice does not rise. Many tax bureaus will not recognize it.

There is a way to solve this problem.

The telephone recharge card is purchased uniformly by the unit, and is distributed to employees according to the standard of reimbursement.

When buying a telephone recharge card, the operator can issue the invoice.

10, office supplies

Not a omnipotent shield.

Many enterprises reimburse them for disguised pay and benefits, and some enterprises cash in cash to their clients by deducting cash from them. More businesses have opened up office supplies invoices for gifts such as gifts, clothing, tobacco and tea that are not well received.

Because of convenient access, office supplies have become the garbage basket of business expenses.

It is noted that when the tax inspection is conducted, it is recognized that the substance is not recognized, and the office supplies must be calculated according to the head count.

11, gift invoices hide huge tax risks.

First of all, giving gifts to individuals should be withheld 20% of the personal tax. Who would have thought of this? Secondly, when the gift fee is deducted from the income tax, it can not be completely deducted from the food and beverage charges, and the income tax has been paid less.

Once again, how can we avoid the tax risks brought by gifts when we buy gifts and sell as gifts, as well as value-added tax? The most reliable and most resolute way is not to reimburse gift fees.

12, can the enterprise reimburse the installation fee to the employees before tax deduction? This is divided into two cases.

The common situation is that the enterprise stipulates the standards of reimbursement for the employees every year, and then seeks the invoices to the finance department for reimbursement. This is a case in which enterprises give subsidies to employees, and the reimbursement amount should be incorporated into the wage levy tax.

The unified production and requirement of uniform loading for employees can be used as a reasonable pre tax deduction for enterprises.

13, do all the invoices for meals need to be included in the business entertainment?

It is a great loss to include meals in business entertainment fees, because business entertainment expenses are severely discounted before deducting the income tax, so that the invoice is not welcome in the finance department.

However, during the business trip, my daily meals can be included in the travel expenses. When the company is organizing the meeting, the meals of the participants can be counted.

During the dinner, the meals can be included in the staff benefits.

14, how to reimburse the travel allowance? It was a controversial topic before, and a number of cash subsidies for a business day could be directly charged to travel expenses.

Now, it is not appropriate to continue to operate in some provinces and cities. For example, the tax in Beijing does not recognize this practice. If the invoice can not be provided, the travel allowance must be incorporated into the monthly wages to levy personal income tax.

For more information, please pay attention to the world clothing shoes and hats net report.