The so-called round ticket refers to an accounting activity in which enterprises and institutions can't obtain official invoices in order to improve financial procedures, and round off official invoices through the "round ticket" point (bit). That is to say, the monetary wages paid by enterprises and institutions due to temporary materials transfer, short-distance handling and loading and unloading are truthfully recorded, and enterprises and institutions pay 0.5% handling fee to the "round ticket" point (office) by strength sheet and relevant certification materials, and record them in the official invoice account issued by the tax department. However, at present, in actual work, enterprises and institutions do not always "round the ticket" for the above expenses, but take all expenses that cannot be reimbursed as the legal financial expenses of Zhichang through "round the ticket". For example, treat guests and give gifts, travel with public funds, and give bonuses.