I. Differences in tax treatment
1. Refueling invoicing: selecting invoicing means that the refueling fee will be used as a formal tax voucher and should be handled in accordance with relevant tax laws. Individuals or enterprises need to use invoices as the basis for pre-tax deduction and include them in tax returns.
2. Refueling without invoicing: If you choose not to invoice, the refueling fee cannot be used as a formal tax voucher and cannot be deducted before tax. This may cause individuals or enterprises to pay more taxes and increase the tax burden.
Second, the expense reimbursement difference
1. Refueling invoice: For individuals or enterprises that need to reimburse refueling expenses, the invoice is a necessary reimbursement voucher. By issuing invoices, the compliance and authenticity of expenses can be guaranteed, which is convenient for the financial department to review and reimburse.
2. Refueling without invoice: If there is no invoice, the refueling fee will not be reimbursed. This may lead to the failure of individuals or enterprises to obtain due expenses compensation, thus affecting capital flow and cost control.
Third, compliance differences.
1. Refueling invoicing: invoicing conforms to the requirements of tax laws and regulations and is the performance of individuals and enterprises in fulfilling their tax obligations. Invoicing through formal channels helps to maintain market order and a level playing field.
2. Refueling without invoicing: Failure to invoice may be suspected of tax evasion and violation of tax laws and regulations. Failure to conduct compliance tax treatment for a long time may face penalties and legal risks from tax authorities.
To sum up:
There are significant differences in tax treatment, expense reimbursement and compliance between invoicing and non-invoicing. In order to protect the legitimate rights and interests of individuals and enterprises and reduce tax risks and legal risks, it is recommended to issue invoices when refueling. Tax treatment and expense reimbursement through formal channels will help maintain market order and a level playing field.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 2 1 stipulates that:
Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.
Measures for the administration of invoices shall be formulated by the State Council.
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 19 stipulates:
Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.