According to the Interim Measures for the Administration of the Use of Fund Settlement Bills in Administrative Institutions:
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.
(II) Government non-tax revenue such as administrative fees, government funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, lottery public welfare fund, incomes from fines and confiscations, donations received in the name of the government, centralized income of the competent authorities, etc. shall use corresponding administrative fees bills, government fund bills, confiscated bills, general contributions of non-tax revenue and other financial bills in accordance with regulations, and shall not use funds to settle bills.
(3) When an administrative institution is entrusted by a government non-tax revenue collecting unit to collect government non-tax revenue, it shall use the relevant government non-tax revenue bills purchased by the entrusting unit to collect the corresponding government non-tax revenue in accordance with the relevant entrustment procedures, and shall not use funds to settle bills.
(4) Social organizations collect membership fee income and use membership fee receipts of social organizations; Public medical institutions engage in medical services to obtain income and use medical bills; Public welfare units that receive donation income and use donation bills may not use funds to settle bills.
(five) the unit income formed by the allocation of funds, financial subsidies, higher subsidies and other income obtained by administrative institutions shall not be settled by funds.
(six) other acts identified by the financial department.
Extended data:
The requirements for issuing ordinary invoices are as follows:
1 specification.
The use of invoice writing should be standardized and Chinese should be used; The invoice amount should be standardized; The date of issuing the invoice should be standardized, and when the business income is confirmed; The name of the procurement unit shall be standardized; The name of the published goods or services shall be standardized; Specification, unit, quantity, unit price, etc. Invoice.
When issuing an invoice, the items should be filled in completely and clearly, and all items should be copied or printed at one time and filled in in numerical order. If the invoice seal is not affixed, it shall be affixed with a special invoice seal or a special financial seal. The use of electronic computers to issue invoices must be approved by the tax authorities, and the off-machine invoices made by the tax authorities are used, and the stubs issued are bound into a book according to the serial number.
3 Really.
Invoices can only be issued when economic business occurs, and must be issued according to the facts, and the name and amount of goods or services shall not be changed; No economic business has occurred. Invoicing is prohibited.
(5) Issue sales discounts and discount invoices.
In case of sales discount, the original invoice should be recovered and marked "invalid", and a new sales invoice should be issued.
(6) Issue red-ink invoices.
(1) If the original invoice has been accounted for and cannot be recovered, you can ask the other party to provide relevant certificates issued by the local competent tax authorities, issue the invoice according to the actual business, and indicate the original invoice number, issued amount and voucher number on the newly opened invoice;
(2) If the original invoice has not been recorded and can be recovered, the whole invoice shall be bound together, stamped with "invalid" stamp or marked with "invalid", and the invoice shall be issued separately according to the facts;
③ Ordinary red-ink invoices shall not be used to offset special VAT invoices.
(7) Issue ordinary invoices temporarily.
Units and individuals that need invoices temporarily may go to the place designated by the competent tax authorities with a written business certificate, and the tax officials will issue them on their behalf. Taxable in accordance with the law, should pay the tax payable when applying for invoicing.
(8) Remedial measures after losing invoices.
If the obtained invoice is lost, the original drawer shall not be required to issue another invoice, but the party who lost the invoice shall issue a certificate to the other party. After checking the stub and bookkeeping, the original billing party shall attach a copy of the original stub or bookkeeping, and issue the original written certificate according to the actual situation.
Baidu Encyclopedia-Interim Measures for the Administration of the Use of Fund Settlement Bills in Administrative Institutions