2. If the enterprise purchases, the name of the enterprise shall be indicated on the invoice header, and if it is used for enterprise reimbursement, the enterprise header and tax number shall be provided at the same time when issuing the general VAT invoice.
3. Invoices refer to business vouchers issued and collected by all units and individuals in buying and selling commodities, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities.
1. Bills payable to individuals can be deducted before tax as long as they are authentic, legal and valid vouchers, unless there are special provisions in the tax law. However, when issuing invoices payable to individuals, consumers can refuse the request of individual merchants to provide personal information such as ID numbers, which is not required in the tax law.
2. Several kinds of personal notes payable that meet the standards include: medical expenses; Air tickets, train tickets and personal accident insurance fees during business trip; Expenses such as professional skill appraisal and professional qualification certification that meet the expenditure scope of employee education funds; Bills for the medical examination expenses of employees at medical institutions before employment; Financial receipts for visa fees payable by individuals on business trips.
Legal basis:
Article 7 of the People's Republic of China (PRC) Negotiable Instruments Law.
The signature on the bill is signature, seal or signature and seal. The signature of the legal person or other organization that uses the bill shall be the signature of the legal person or other organization plus the signature of its legal representative or its authorized agent. The signature on a bill of exchange shall be the real name of the party concerned.
Article 8 of the People's Republic of China (PRC) Negotiable Instruments Law
The amount of the bill of exchange shall be recorded in Chinese capital and figures at the same time, and both must be consistent. If not, the bill is invalid. "People's Republic of China (PRC) invoice management measures" twentieth.
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer.
"People's Republic of China (PRC) invoice management measures" twenty-first.
All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, you are not allowed to change the name and amount.