Since the logistics company’s business scope includes accommodation, there is no problem with the invoicing company’s reimbursement.
If a taxpayer engages in business beyond the business scope of the business license, it can apply to the industrial and commercial department to change the scope of the business license. If the industrial and commercial department does not allow the change of the scope of the business license, the taxpayer can issue invoices on its own.
According to the policy answers of the State Administration of Taxation and the implementation standards of the tax-to-VAT reform policy of local taxation bureaus, taxpayers who engage in business outside the business scope of their business licenses can issue VAT on their own as long as genuine taxable business occurs. bill. The tax bureau can only recommend that enterprises contact the industrial and commercial authorities to change their business scope first, and then the competent tax authorities add corresponding collection items and collection rates and issue invoices on their own. After all, the tax bureau cannot be the home of the industrial and commercial bureau. This also means that if the invoicing items exceed the business scope of the business license, as long as the taxable business is genuine, it cannot be directly identified as false invoicing.
According to the above interpretation, the invoicing party of the accommodation development invoice is the name of a logistics company, which can be used for company reimbursement.
In fact, modern logistics companies integrate cargo transportation (including air transportation), logistics, warehousing, accommodation, loading and unloading, freight forwarding, express delivery, catering, cargo transportation information consulting, business consulting, and computer professional fields. A comprehensive enterprise integrating services, computer software and hardware development and sales (except computer information system security products), business management consulting and goods sales, basically involving all aspects of daily life.