1、

The contents of the invoice are inconsistent with the actual business. For example, the actual purchase of office stationery, but other high-priced goods, inconsistent with the actual is "virtual invoicing", such invoices can not be reimbursed.

2、

VAT ordinary invoice has no taxpayer identification number. According to Article 1 of Announcement on Issuing VAT Invoice in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, No.20 17), if the buyer is an enterprise, he shall provide the taxpayer identification number or unified social credit code to the seller when requesting the general VAT invoice. When the seller issues an ordinary VAT invoice for it, it shall fill in the taxpayer identification number or unified social credit code of the buyer in the column of "taxpayer identification number of the buyer". Invoices that do not meet the requirements shall not be used as tax vouchers.

3、

Error in filling in "Business Applicable Tax Rate" in the invoice.

4、

Special (electronic) VAT invoice and ordinary (electronic) VAT invoice.

No coding abbreviation or abbreviation error.

5、

It is not standard to stamp the special invoice seal. For example, the stamp of the invoice is incorrect or vague, or the invoice is not stamped with the special invoice seal, and the invoice is printed with the old invoice producer seal.

6、

The invoice is issued for a third party. In the process of economic transactions, third-rate consistency should be maintained (the seller, the drawer and the payee are consistent; The buyer, the payer and the payer are in agreement). If the drawer is a third party, the tax risk of "identifying fake invoices" will easily occur, and fake invoices cannot be reimbursed.

What if the invoice cannot be reimbursed?

according to

Article 13 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Administrative Measures for Pre-tax Deduction Certificates of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.28, 20 18).

Provisions: Enterprises should have obtained external vouchers such as invoices, or obtained external vouchers such as non-compliant invoices. If the expenditures are true and have actually occurred, they should ask the other party to re-issue external vouchers such as invoices before the end of the annual settlement and payment period. External vouchers such as reissued or reissued invoices that meet the requirements can be used as pre-tax deduction vouchers.

Article 14

Terms:

In the process of issuing invoices or other external vouchers, if an enterprise is unable to issue invoices or other external vouchers due to special reasons such as cancellation, cancellation, revocation of business license, and being recognized as an abnormal household by the tax authorities, its expenses can be deducted before tax after the authenticity of the expenses is confirmed by the following information:

(1) Reasons for failure to reissue or exchange external vouchers such as invoices (including industrial and commercial cancellation, institution cancellation, inclusion of abnormal business households, bankruptcy announcement, etc.). );

(2) Contracts or agreements on related business activities;

(3) Payment vouchers paid in a non-cash way;

(4) Proof materials of cargo transportation;

(5) Internal vouchers for goods in and out of the warehouse;

(6) Accounting records and other materials of the enterprise.

Items 1 to 3 of the preceding paragraph are necessary information.

Article 15

Terms:

After the end of the settlement period, if the tax authorities find that the enterprise should have obtained external vouchers such as invoices, or obtained external vouchers such as invoices that do not meet the requirements and informed the enterprise, the enterprise shall, within 60 days from the date of being informed, reissue and renew external vouchers such as invoices that meet the requirements. Among them, if the other party is unable to re-issue or exchange invoices or other external vouchers for special reasons, the enterprise shall, in accordance with the provisions of Article 14 of these Measures, provide relevant information that can confirm the authenticity of its expenditures within 60 days from the date of being informed.