There is no limit requirement for reimbursement of these expenses, which is an enterprise behavior.
If the car is the boss's personal account and the invoice is not made out to the company, it cannot be reimbursed properly. However, some bills, such as parking fees and postage, are not made out to the boss's personal account, and can be used as management expenses or production costs (transportation materials).
Do the expenses incurred by these vehicles distinguish between those incurred by the company or those incurred by the boss for his own use?
If the best distinction can be made, what is used for production can be directly recorded in the cost, which is beneficial to the authenticity and comparability of cost accounting. It is impossible to judge whether it is used for production, but it can only be recorded in the management expenses.
How to make an account of prepaid card sales and recharge?
Get a general ticket when recharging, and get a shopping receipt when shopping. It is used for direct expenses such as gifts and employee benefits.
1 According to Article 3 of State Taxation Administration of The People's Republic of China Announcement No.53/20 16, "(1) A single-use card issuing enterprise or a card selling enterprise (hereinafter referred to as the" card seller ") sells single-use cards, or accepts the prepaid funds obtained by the single-use card holders, and does not pay VAT.
2. The card seller may, in accordance with the provisions of Article 9 of this announcement, issue ordinary VAT invoices to the card purchaser and the recharge person, and may not issue special VAT invoices.
3. When a cardholder purchases goods or services with a single-purpose card, the seller of the goods or services shall pay VAT in accordance with the existing regulations, and shall not issue VAT invoices to the cardholder. "
4. In addition, State Taxation Administration of The People's Republic of China Announcement No.53 (20 16) stipulates that "Non-taxable items without sales behavior" consists of 60 1 "Prepaid card sales and recharge", 602 "Advance payment for self-developed real estate projects" and 603 "Business tax that has been declared and paid without invoicing".
Can individual industrial and commercial households reimburse the fuel cost of vehicles under their own names? According to our introduction in the above article, we can know that when an enterprise conducts accounting treatment, it can include the accounting treatment related to the daily expenditure of the enterprise into the income and expenditure of the enterprise, but it is not necessary to conduct accounting treatment if it has nothing to do with it.