1. Definition and difference
Reimbursement special invoice and general invoice refer to the types of invoices issued when an enterprise reimburses expenses. Special invoices for reimbursement refer to specific invoices issued to individuals, while general invoices are general invoices. The main difference between reimbursement invoicing and general invoicing is that the invoicing object and scope of use are different.
The special ticket for reimbursement is applicable to the reimbursement of employees' personal expenses, such as travel expenses, transportation expenses, meals, etc. The general ticket is applicable to all aspects of the enterprise's daily purchase, sales and service.
When choosing whether to issue a special invoice or a regular invoice for reimbursement, you need to consider the specific situation and make a choice on the premise of compliance.
2. Cost comparison
In terms of cost, the reimbursement of special invoices has certain cost advantages over the general invoices. On the one hand, the special invoice for reimbursement can be issued according to the individual specific invoice amount, without considering the situation of batch purchase or sales, which avoids excessive inventory and capital pressure.
On the other hand, the procedures for reimbursement and special ticket issuance are relatively simple, which can save the time and energy of relevant personnel and improve work efficiency. However, the handling procedures of general invoice are relatively complicated, and batch invoicing, tax review and other links need to be considered.
Therefore, in terms of cost, reimbursement and special invoice are more advantageous.
3. Efficiency comparison
In terms of efficiency, there are also some differences between the reimbursement of special tickets and general tickets. As the reimbursement invoice is issued for personal expenses, it is relatively simple in the issuance and review process, and the processing speed is relatively fast.
However, ordinary invoices are frequently used in the daily operation of enterprises, and there may be batch invoicing, tax review and other links, so the processing speed is relatively slow.
Therefore, if we pursue efficiency, it is more suitable to issue special invoices for reimbursement.
4. Tax compliance and credibility
In terms of tax compliance and credibility, the reimbursement of special invoices and general invoices also have different impacts. The special invoice for reimbursement is issued according to the actual expenditures of individuals, which is conducive to tax compliance and avoids the risk of false invoices.
However, ordinary invoices are widely used in batch purchase, sales, service and other links, and there may be risks such as false invoices. Therefore, in terms of tax compliance and credibility, it is more popular to issue special invoices for reimbursement.
