Article 23 provides that medical institutions to obtain outpatient medical income and inpatient medical income, should be issued to the payer of medical bills, and stamped with the unit's financial seal or special seal for fees. If the medical institution does not issue the medical fee bill, the payer has the right to refuse to pay the money. According to the above provisions, the medical fee bills issued by the non-profit public medical institutions with their own special fee stamps obtained by the enterprises can be deducted before tax. The hospital's special bills can be understood as "invoices". It has a financial note supervisory seal (supervised by the Ministry of Finance), and can be used as a legal and valid document for reimbursement. The above applies to public non-profit hospitals. For private hospitals or contracted out hospitals, usually as a business, it can issue normal invoices. Hospital bills are not necessarily invoices and should be carefully distinguished.
The kind of bill that has an invoice supervisory seal in the center part above the bill is a regular invoice and can be used for reimbursement. Note that the hospital must be stamped so that it is legally valid and can be reimbursed. The kind of receipt without invoice supervisory chapter, not invoice, just a receipt, even if the hospital's seal, can not be reimbursed Hospital bills and invoices are not the same, the hospital has a special style of bills.
And business invoices are not the same. Enterprise invoices have amounts and taxes, hospital bills do not say amount. Hospital bills, including inspection and laboratory tests, drugs and other types of documents, are collectively referred to as bills, is the main evidence of business and financial transactions, invoices are patients in the hospital to take medication, inspection and laboratory tests, surgery and other consumption, the hospital issued a unified tax invoice, is the basis for reimbursement of accounts, so bills and invoices are not the same as the bills, bills include invoices.
Hospitalization invoices are issued by the hospital after the completion of hospitalization treatment. The basic content of the hospitalization fee bill includes the name of the bill, the bill code, the business flow number, the type of hospital, the invoicing time, the name, the gender, the type of health insurance, the way of payment of health insurance, the social security number, the project, the amount, the total, the amount of prepayment, the amount of retroactive payment, the amount of refund, the overall payment of the health insurance, the payment of the personal account, the payment of the other health insurance, out-of-pocket expenses, the payee, the payee, and other payee units. According to Article 7 of the Administrative Measures for the Use of Medical Fee Bills, medical fee bills include outpatient fee bills and hospitalization fee bills. The financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the central government (hereinafter referred to as the provincial financial departments) may increase the types of medical fee bills as needed and report them to the Ministry of Finance for the record. Article VIII of medical bills should generally be set up as three coupons, including the stub, receipt and accounting coupons, each coupon is distinguished by a different color. Provincial finance departments can determine the specific coupons according to the management needs. Medical fee bill specifications, styles, etc. by the Ministry of Finance and the Ministry of Health to develop a unified.
"Medical bills using management measures" Article XIV of medical bills by the State Council and the provincial finance departments to supervise (print) system. Provincial financial departments shall determine the printing enterprise in accordance with the relevant provisions of the state government procurement, and sign a printing contract with it. No unit or individual shall forge or alter medical bills, or store, carry, mail, transport, buy or sell forged or altered medical bills. Article 15 The printing of medical bills shall use special anti-counterfeiting paper, set up a unified anti-counterfeiting logo, overprinted with a unified style of financial instruments supervisory seal. No unit or individual shall not be forged, the use of forged financial instruments, anti-counterfeiting supplies, logos and financial instruments Supervisory Chapter.