Method 1. If the invoice is not reimbursed, review the reimbursement form to see if the amount is consistent with the summary content. If the invoice is true, sign for reimbursement.

Method two. If the voucher has been reimbursed, it shall be included in the management expenses of the management department, the operating expenses of the business department and the workshop manufacturing expenses according to the actual project, and credited to cash or bank deposit.

It can be reimbursed with the approval of the leader, but it cannot be deducted from the enterprise income tax.

(a) the management of ordinary invoices.

Invoice issuance is an important link to realize its use value and reflect economic and business activities. Whether the invoice is issued is true, complete and correct is directly related to whether the expected purpose of invoice management can be achieved.

1. The seller shall issue invoices as required.

Manufacturers, units and individuals that provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; When the buyer and withholding agent pay, the payer shall issue an invoice to the payee. When issuing invoices, you should pay attention to the following points:

(1) Before using the whole invoice, the seller should carefully check whether there are any missing pages, wrong numbers, no invoice producer seal or unclear printing. If problems are found, they should be submitted to the tax authorities for handling.

(2) After the whole invoice is used, it should be filled in the numbered order, with complete items, true contents and clear handwriting, and all copies and prints are exactly the same. Fill in the invoice shall not be altered, dug or torn.

(3) The invoice shall be filled in column by column within the prescribed time limit, and affixed with the financial seal or special invoice seal of the unit. Without the approval of the tax authorities, invoices shall not be disassembled and used, and the scope of use of professional invoices shall not be expanded by itself.

(4) Units and individuals who fill in invoices must issue invoices when business occurs and business income is confirmed, and invoices are not allowed without business.

(five) the seller shall issue invoices within the prescribed scope of use, and shall not buy, sell, lend, transfer or issue invoices on behalf of others.

(6) The seller's use of electronic computer to issue invoices must be approved by the competent tax authorities, and the off-machine invoices under the unified supervision of the tax authorities shall be used, and the issued stubs shall be bound into a book according to the serial number.

2. The buyer asks for the invoice according to the regulations.

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. Please pay attention to the following points when asking for invoices:

(1) When the buyer asks for an invoice from the other party, he shall not ask the other party to change the name of the goods or taxable services, nor shall he ask the other party to change the price tax;

(2) The buyer can only obtain invoices from the seller in the place where the business takes place, and shall not falsely issue invoices or issue invoices on his behalf;

(3) After obtaining the invoice, if the buyer finds that it does not meet the conditions for issuing, he has the right to ask the other party to issue it again.

3. Taxpayers must issue or obtain e-commerce invoices.

The invoice should be filled in at one time. No matter how many copies each ticket has, all copies must be put together, copied or printed at one time, to ensure that the content and amount filled in each ticket are consistent. It is strictly forbidden to issue "big head and small tail" invoices.

5. Invoices shall not be used across provinces, municipalities and autonomous regions. Invoices are only issued by purchasing units and individuals in this province, autonomous region or municipality directly under the Central Government. Without approval, the invoice receiving and purchasing unit shall not carry, mail or transport blank invoices across the prescribed areas, and it is forbidden to carry, mail or transport blank invoices into or out of the country.

6. The invoice shall be stamped with the financial seal or special invoice seal.

7. After the invoice is issued, if a red-ink invoice is needed for sales return, the original invoice must be recovered and marked as "invalid" or a valid certificate from the other party must be obtained; In case of sales discount, a new invoice shall be issued after the original invoice is recovered and marked "invalid".