Legal analysis

1, Medical expenses: The medical expenses are determined according to the receipt vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with relevant evidence such as medical records and diagnosis certificates. 2. Lost time: The lost time is determined according to the lost time and income of the victim. 3. Nursing expenses: The nursing expenses are determined according to the income of nursing staff, the number of nurses and the nursing period. 4. Transportation expenses: The transportation expenses are calculated according to the actual expenses incurred by the victim and his necessary accompanying personnel for medical treatment or transfer to hospital for treatment. 5. Hospitalization food subsidy: Hospitalization food subsidy can be determined by referring to the standard of food subsidy for ordinary staff of local state organs. 6. Nutrition fee: The nutrition fee is determined according to the disability of the victim with reference to the opinions of medical institutions. 7. Disability compensation: according to the degree of disability or disability level of the victim, according to the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the court of appeal is located, the disability compensation is calculated as 20 years from the date of self-disability. However, for those over 60 years old, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.

legal ground

Law of the People's Republic of China on the Administration of Tax Collection

Article 21 The tax authorities are the competent authorities of invoices, and are responsible for the management and supervision of the printing, purchase, issuance, acquisition, storage and cancellation of invoices. 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.

Article 34 When collecting taxes, tax authorities must issue tax payment vouchers to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requests the withholding agent to issue a certificate of withholding or collecting taxes, the withholding agent shall issue it.