Personal head-up certificate is a pre-tax deduction certificate, provided that it is related to the business activities of the enterprise and conforms to the principles of pre-tax deduction such as authenticity and rationality. Common but not limited to the following: (1) medical expenses that are allowed to be deducted before tax, and medical expenses of medical institutions before employees are employed; (2) Travel expenses and accommodation expenses: air tickets, accident insurance and visa fees purchased by employees on business trips; (3) Office communication fee: eligible communication fee, the mobile phone is registered as an employee individual, and the invoice is also issued to the individual; (4) Expenditure on professional skill appraisal and professional qualification certification that meets the expenditure scope of employee education funds;
(5) Enterprises recruit employees, experts and consultants. And bear the other party's round-trip travel expenses (air tickets, etc.). Are the names of relevant individuals, and the other party is not necessarily a company employee);
(6) The enterprise invites individuals to handle matters: According to the contract, the expenses incurred by individuals in handling matters shall be borne by the company, such as travel expenses, and individuals shall obtain invoices with their own names for reimbursement to the enterprise.