1, physical assets

Such as: purchasing raw materials, machinery and equipment, office supplies, low-value consumables, gifts, etc. , whether there is a receipt, receipt signing and approval procedures are complete, whether there is a purchase contract, whether there is a quality acceptance certificate, whether the invoice date and invoice amount correspond to the purchase contract, whether there is a third party to issue invoices, whether it is a long-distance purchase, and whether the expense rate obviously exceeds the reasonable level of the industry.

2. Rent invoice

Whether there are procedures for examination and confirmation by the administrative office, whether there is a house lease contract, and whether the invoice date and amount are consistent with the lease contract.

3. Business entertainment expenses

Whether the reimbursement of business entertainment expenses is reviewed and signed by the company manager, department manager or even general manager, and whether there is a consumption list for large invoices. Large invoices are the focus of tax inspection. If there is no list, it may be considered as false consumption.

4. Travel expenses

Whether the contents of the travel expense reimbursement form are complete, whether the attached tickets are travel tickets, whether the invoices for catering, accommodation and transportation expenses are travel invoices, and whether the personnel and personnel list are consistent with the number of dispatched personnel.

5. Conference fees

Reimbursement of meeting expenses, whether there are meeting notices, meeting topics, list of participants, sign-in forms and other materials, and whether there are expenses unrelated to the meeting (such as travel expenses).

6. Wages and salaries

Whether there are attendance records and recruitment contracts, whether personal income tax on wages and salaries is withheld, and whether the salary amount is consistent with the labor contract and attendance discipline.

7. Freight

Freight reimbursement, whether there is a freight reimbursement form, whether the place of departure and arrival are consistent with the freight reimbursement form, whether it is transported by vehicles other than the place of departure and arrival, and whether the transportation price fluctuates greatly.

8. Fuel costs

Refueling expense reimbursement, whether the reimbursed refueling expense is a company vehicle, whether there is a vehicle on the company's books, and whether the total refueling expense exceeds the theoretical maximum fuel consumption of the vehicle.

9. utilities

Whether the word code on the invoice is consistent with the word code of water meter and electric meter, and whether it is consistent with the production capacity of our company. Some enterprises' books reflect that the output is very small, but the public utilities are very high.

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Potential tax risk points of company expense reimbursement

1, the invoice review is not strict, which leads to the entry of fake tickets and invalid tickets and the underpayment of income tax.

2. Treat salary expenses as expenses, such as travel allowance, and pay less taxes.

3. The pre-tax expenses that are not fully deducted are included in other subjects, such as travel expenses, and less income tax is paid.

4. Gifts are reimbursed as expenses, such as buying gifts for customer maintenance, and paying less value-added tax, individual tax and income tax.

Is reimbursement more convenient for employees? Can you do it without posting a ticket and filling out an expense account?

Is approval smarter for leaders? The system automatically detects illegal expenses and business authenticity. Can you see clear and transparent original cost scenarios and data?

Is it easier for finance to audit? Are there any functions such as budget control, data report, automatic voucher generation and approval process customization?

The use of reimbursement software is to improve the efficiency of enterprises. If the software is not suitable for the company, it will bring a lot of trouble to the work.

Yue reimbursement is the first aPaaS platform in the domestic expense control reimbursement industry. The biggest advantage of cloud reimbursement system lies in simplifying the reimbursement process and improving the reimbursement efficiency through a series of means.

In the face of major changes in the field of finance and taxation in recent years, Yue Reimbursement has built a collaborative platform for business, finance and tax information through the aPaaS platform, combined with new technologies such as big data and AI intelligence. Help enterprises to make a comprehensive layout, actively respond and establish a fiscal and taxation system that meets the requirements of enterprises. Promote a large number of enterprises to move towards process automation and intelligence, and continuously provide greater value to enterprises through AI empowerment.