Can state-owned enterprises issue comprehensive fee invoices when reimbursing travel expenses?

State-owned enterprises can issue comprehensive invoices for travel expense reimbursement.

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the "Administrative Measures for Tourism Value-Added Tax Invoices", tourism VAT invoices are divided into two types: ordinary invoices and special invoices, of which ordinary invoices include value-added tax Special invoices, value-added tax general invoices and comprehensive tax service platform electronic general invoices. The electronic general invoice of the comprehensive tax service platform refers to the electronic invoice issued by the taxpayer through the comprehensive tax service platform of the State Administration of Taxation, which has the same legal effect as the paper general invoice. Therefore, comprehensive expense invoices can be issued for state-owned enterprise travel expense reimbursement.

When issuing an electronic general invoice on the comprehensive tax service platform, you need to pay attention to filling in the correct invoice header, amount, tax rate and other information, and download and save the electronic invoice in a timely manner after the invoice is issued.