漫解税收丨这张发票为什么不能报销？

Core Viewpoint - The article emphasizes the importance of accurate invoice management and compliance with the relevant regulations to avoid tax risks and ensure proper financial reporting [6][7]. Summary by Sections Invoice Management Regulations - According to the "Invoice Management Measures" of the People's Republic of China, invoices that do not meet the regulations cannot be used as financial reimbursement documents, and any unit or individual has the right to refuse them [3][5]. - The "Implementation Rules for the Invoice Management Measures" specify that invoices must be filled out completely and truthfully [5][6]. Essential Invoice Contents - The basic contents of an invoice include: invoice name, code and number, customer name, bank account details, item description, unit of measurement, quantity, unit price, total amount in both figures and words, tax rate, tax amount, issuer, and date [6][7]. Correction Procedures - If an invoice header is incorrect, it cannot be used as is. It can be corrected by issuing a red invoice and reissuing a new one, but alterations are not allowed [6][7]. - Invoices must be issued according to specified timelines and formats, and paper invoices must be stamped with a special invoice seal [7].