Port communicationThe accountant doesn’t know these reimbursements
Things to note
，It would be a big mistake. Now the country has strict regulations on invoices.
Require
More and more strict，So as an accountant，We must also pay strict attention to the issue of reimbursement.。The editor below will give you in-depth answers to common doubts.
- What should I do if I fill out the wrong reimbursement form? The reimbursement form is only an internal voucher within the enterprise，If there is an error in filling in the，Can be destroyed directly，Just fill out a separate reimbursement form。
- Enterprises that set up full-time approval personnel are relatively large enterprises，There is a dedicated approving person，The reimbursement personnel are required to hand over the reimbursement forms to the applicant for approval.，The applicant will then find the approver for approval.。The specific situation can be handled in accordance with the regulations of the enterprise.。
- The validity period of reimbursement invoices is determined in actual work，Invoices for the current month should be reimbursed that month。Unable to reimburse in the current month due to special circumstances，Reimbursement can be made according to the specific financial system regulations of the enterprise。
New Year's Eve Invoice，When reimbursement cannot be made in time，Reimbursement can be made within January of the next year。
- In principle, the person who receives and issues reimbursements should be the person who fills out the reimbursement form.，If there are special circumstances that require someone else to collect it on your behalf，The person receiving the payment must sign the reimbursement form，to clarify responsibilities。Some companies’ reimbursements are not cash payments，Instead, it will be issued through bank card transfer.，The reimburser is required to provide a bank card account number。
- Is meal subsidy subject to personal income tax?
According to the provisions of Article 8 of the "Implementation Regulations of the Individual Income Tax Law" (State Council Order No. 600)，salary、Salary income refers to the wages an individual receives for holding office or being employed.、salary、bonus、Year-end salary increase、Labor dividend、allowance、Subsidies and other income related to office or employment。
According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Determining the Scope of Missed Meal Subsidy" (Caishuizi [1995] No. 82)，Guoshuifa [1994] No. 89 stipulates that the missed meal subsidy that is not taxable refers to the provisions of the financial department.，I am in the city on official business、suburban job，Cannot eat at work or when returning，Really need to eat out，Based on the actual number of missed meals，Meal-missing fees collected according to prescribed standards。
Some units provide subsidies to employees in the name of missed meal allowances、allowance，should be incorporated into the current month’s salary、Salary income is subject to personal income tax。therefore，There is no canteen within the company，Meal subsidies provided to employees do not fall within the scope of the above-mentioned missed meal subsidies.，should be based on “salary、Pay personal income tax on “salary income” items。
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