Two, institutions, social organizations and other non enterprise organizations in accordance with the principle of voluntary compensation, through the market to obtain technical advice, development, transfer, service and other service and business charges; Booth fees charged for organizing exhibitions and fairs; Fees charged to subscription units and individuals for establishing publications and publishing books; Fees charged for carrying out activities and providing audio and video recording services;
International exchange service fees charged for foreigners working in China to organize short-term overseas training and provide domestic services; Fees for non-mandatory training courses; Intermediary service fee, photocopying fee, typing fee, information fee, etc. The invoices provided by the intermediary agencies shall use the tax authorities and pay taxes according to law.
This kind of bill is equivalent to a receipt, representing the current payment, and cannot be written off as an expense voucher.
Extended data:
Article 6 The basic contents of a capital transaction settlement bill include the bill name, bill code, drawer's seal, payer, billing date, collection item, quantity, amount, payee, payee and joint bill.
Seventh the following acts, you can use funds to settle bills:
(1) Temporary collection by administrative institutions. Temporary receipts from administrative institutions, which need to be returned to the original payment unit or individual after the end of economic activities, do not constitute deposits, deposits, deposits and other temporary receipts from this unit.
(2) Money collected by administrative institutions. It is collected by the administrative institution on its behalf, and needs to be paid to other collecting units or individuals after the end of economic activities, which does not constitute the income of the unit, such as collecting teaching materials, medical examination fees, utilities, heating fees, telephone fees, etc.
(three) other funds between departments within the unit, between units and individuals that do not constitute unit income.
(four) other funds that are not recognized by the financial department as the income of administrative institutions.
Eighth the following acts, shall not use funds to settle bills:
(1) Administrative institutions shall provide the following services on a voluntary and paid basis, and the fees shall be business service fees. Tax invoices shall be used according to law, and bills shall not be settled with funds.
1, information consultation, technical consultation, technology development, technology achievement transfer and technical service charges;
2. Training business mandated by laws, regulations and departmental rules of the State Council, training and conference expenses attended by relevant units and individuals;
3. International exchange service fees charged for foreigners working in China to organize short-term training abroad and provide domestic services;
4. Service fees such as booth fees charged for organizing exhibitions and fairs;
5. Set up publications and books ordering points and charge fees to units and individuals;
6. Fees charged for carrying out activities and providing audio and video recording services;
7. Copying fee, typing fee and information fee;
8. Charges for other commercial services.
(2) Government non-tax revenues such as administrative fees, government funds, income from paid use of state-owned resources, income from paid use of state-owned assets, income from state-owned capital operation, lottery public welfare fund, incomes from fines and confiscations, donations received in the name of the government, and centralized income from competent authorities.
Should be used in accordance with the provisions of administrative fees bills, government funds bills, bills confiscated, non-tax revenue general payment book and other corresponding financial bills, not the use of funds settlement bills.
Baidu Encyclopedia-Interim Measures for the Administration of the Use of Fund Settlement Bills in Administrative Institutions