Can the invoice date of travel reimbursement and accommodation be after the trip?

If there are special circumstances, the date of travel reimbursement and accommodation invoice is ok after the trip.

Legal analysis

The provisions of the General Principles of Enterprise Finance.

The new General Principles of Enterprise Finance, which came into effect on June 65438+1 October1,2007, does not specify the scope and standard of travel expenses, but only specifies the expenses that should be borne by enterprises in principle and those that cannot be borne by enterprises. Article 37 of the new "General Principles of Enterprise Finance": An enterprise shall establish the necessary expense scope, standards and reimbursement approval system when implementing centralized expense management and budget control. Forty-sixth enterprises do not bear the following expenses belonging to individuals:

(a) entertainment, fitness, tourism, entertainment, shopping, gifts and other expenses.

(two) the purchase of commercial insurance, securities, equity, collectibles and other expenses.

(three) fines, compensation and other expenses caused by personal behavior.

(four) the purchase of housing, property management fees and other expenses.

(five) other expenses that should be borne by individuals.

From the "General Principles of Enterprise Finance", as long as it is reasonable and not personal burden, it can be deducted before tax.

Personal recommendation

If you want to reimburse, you must provide real evidence. If the drawer fails to issue the invoice in time, it must be stamped with the official seal of the drawer, and you can also prove it. At the same time, it should be noted that it is best to consult the company directly before handling the reimbursement business in life. Generally speaking, as long as it is reasonable and legal, there will be no other problems.

legal ground

Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Policies Related to Deduction Standards for Personal Income Tax Wages and Salaries [2005] 183 stipulates that wages and salaries should be controlled and implemented in strict accordance with the unified provisions of the national tax law and the policy of "wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other employment-related income". Except for tax reduction and exemption items stipulated by the state, all income within the scope of wages and salaries shall be taxed according to regulations. However, the "allowances and subsidies" mentioned in this document do not include travel allowances. The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No.089) stipulates that the following subsidies and allowances that are not of the nature of wages and salaries or are not derived from the taxpayers' own wages and salaries are not taxed.