Invoices for personal business trips, if reimbursed, are generally in the name of the company, because this is the business consumption before reimbursement; Looking up is personal, personal consumption, and has nothing to do with the company. It can only be a guarantee to facilitate their own rights protection, and cannot be used as reimbursement for the company. Invoices such as travel expenses and accommodation expenses during business trip can be personal.

The invoice title should distinguish between individuals and companies:

1. The title of the invoice is "Shopper's name". If you bought it yourself, write your own name. If the company purchases or reimburses, write the company name.

2. Invoice individuals to facilitate rights protection.

3. The invoice should be paid to the company for reimbursement. Filling in the company name can facilitate reimbursement.

Enterprises shall not bear the following expenses belonging to individuals:

1, entertainment, fitness, travel, entertainment, shopping, gifts and other expenses;

2, the purchase of commercial insurance, securities, equity, collectibles and other expenses;

3, personal behavior caused by fines, compensation and other expenses;

4, the purchase of housing, pay property management fees and other expenses;

5. Other expenses that should be borne by individuals.

However, some invoices are payable to individuals, but they belong to the expenses related to the income obtained by the enterprise, and the company should reimburse them:

1, travel expenses, air tickets, accident insurance, etc. purchased by employees on business trips. , must be the employee's personal name;

2. Office communication fee, the mobile phone is registered as an employee, and the invoice is also issued to the individual;

3. Accommodation expenses for business trips, accommodation expenses for staying in hotels in the name of individuals, and invoices are generally made payable to individuals;

4, housing subsidies, housing subsidies issued by enterprises, especially foreign individuals, employees are reimbursed by invoices, but because employees sign lease contracts with owners, invoices are issued to individuals;

5. If the enterprise requires an individual to handle matters, the expenses incurred by the individual in handling matters according to the contract shall be borne by the company; For example, travel expenses are reimbursed to enterprises by individuals who obtain invoices with their own names.

Article 21 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection is the competent authority of invoices, 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.