Business scope of modern service fee invoice

The business scope of modern service industry invoice is the business of providing labor and services to the society by using equipment, tools, places, information or skills. Service fee invoice is a kind of social consumption, and it is an effective voucher for reimbursement, which can be used for reimbursement and tax deduction. According to the industry classification of national economy, China's service industry is a part of the tertiary industry, including catering, accommodation, tourism, warehousing, storage, leasing, advertising, various agency services, provision of labor services, hairdressing, photography, bathing, various technical services and consulting services. Service invoice is a kind of social consumption, and it is an effective voucher for expense reimbursement, which can be used for reimbursement and tax deduction.

Provisions on the administration of invoice reimbursement

Article 2 All reimbursement invoices shall be stamped with the unified national invoice producer seal, administrative fees and government fund receipts shall be stamped with the special seal for provincial bills, and current receipts shall be stamped with the special seal for provincial receipts (except for professional invoices of state-owned financial, post and telecommunications, railway, civil aviation, highway and water transport units).

Article 3 In principle, in the process of fees, two or more persons must participate in or execute the fees at the same time, and be responsible for the supervision and acceptance of bottles. When reimbursing, only the invoice (receipt, reimbursement) is used as the original payment voucher. If some expenses are excluded due to the failure to obtain legal bills (approved by the tax authorities), the unit will not bear it, and the parties concerned will be responsible.