Medical fee bills are the original vouchers for accounting, and are the basis for supervision and inspection by finance, health, social security, audit, supervision and other departments. Medical fee bills are valid vouchers for applying for reimbursement of medical expenses in accordance with relevant state regulations. Charge note refers to the state organs, institutions, social organizations, the competent departments of enterprises with administrative functions and other institutions entrusted by the government, in order to perform or act on behalf of the government functions, in accordance with the provisions of laws, regulations and administrative rules and regulations with the force of law, in the collection of administrative fees and levying of governmental funds, to the collected units or individuals to be collected the collection vouchers issued.
The authorities that have the right to collect taxes and fees are the finance, tax bureaus, customs and related industry sectors, the finance and related industry authorities are using administrative special receipts. State and local taxes are under the unified management of the State Administration of Taxation, and customs is vertically managed by the General Administration of Customs. State and local taxes are responsible for the collection of industrial and commercial taxes, which basically include all kinds of taxes levied on enterprises engaged in industrial and commercial operations and resident individuals, and the vast majority of taxes in China belong to industrial and commercial taxes. Customs is responsible for the collection of tariffs, including import and export tariffs and ship tariffs.
Ordinary invoice: It is mainly used by business taxpayers and small-scale VAT taxpayers, and general VAT taxpayers can also use ordinary invoices if they cannot issue special invoices. Ordinary invoice consists of industry invoice and special invoice. The former is applicable to a certain industry and business, such as uniform invoice for commercial retailing, uniform invoice for commercial wholesaling, uniform invoice for product sales of industrial enterprises, etc.; the latter is only applicable to a certain business item, such as invoice for settlement of advertisement expenses, invoice for sales of commodity houses, etc.
Laws and Regulations
Methods for the Administration of Medical Fee Bills
Article 3 The medical fee bills referred to in these measures refer to the receipts issued by non-profit medical and healthcare institutions (hereinafter referred to as medical institutions) for outpatient clinics, emergency services, first aid, hospitalization, physical examination, and other patients who are provided with medical services for medical income. Voucher. Article 23 When a medical institution obtains outpatient medical income and inpatient medical income, it shall issue a medical fee receipt to the payer and stamp it with its own financial seal or special seal for fees. If a medical institution fails to issue a medical receipt, the payer shall have the right to refuse to pay the money. Article 24 The medical institutions to issue medical bills, should be all the joint once, truthfully filled out, so that the handwriting is clear, complete and true, complete seal, the contents of the joint and the amount of the same. Fill in the wrong, should be filled out separately. Due to filling errors, medical refunds and other reasons for the invalidation of the bills, should be stamped with the invalidation stamp or indicate the word "invalid", and complete preservation of all the joints, shall not be privately destroyed.