It belongs to the enterprise.

The title of the invoice is "Shopper's Name". English translation: invoicetitle. If you bought it yourself, write your own name. If the company purchases and reimburses, write the company name. Types are: commercial invoice: the title is buyer, that is, consignee; Ocean bill of lading: payable to the consignee ... generally, it is the consignee, that is, the buyer, which is also blank and payable to the consignee; Bills of exchange: three types: restricted payable, indicative payable, payable by the holder (payable by the holder) and payable by the seller or its designated payee; Cheque: paid to the payee. Letter of credit: non-payable, only payable to beneficiary and issuer. Restricted letterhead means that the payment is limited to the payee and cannot be transferred. When the drawer issues a bill with a restricted letterhead, he does not want the bill to flow into the hands of a third party.

How to fill in the invoice payable

First, pay attention to writing the full invoice. At present, due to the lack of their own financial system, the financial personnel of some enterprises often get incomplete invoices and write abbreviations. But according to the above regulations, there are obviously some hidden dangers in shortening the company name. Therefore, in their daily work, the financial personnel in the enterprise should promptly notify the personnel in relevant departments of the enterprise to obtain compliant invoices, and the payee must be required to fill in the full name of the company before tax deduction can be made.

Second, when an enterprise pays a payee who can't invoice, it should ask the other party to invoice on behalf of the tax authorities before financial reimbursement can be made. Even if the invoice issued by the other party to the billing unit is true, it is illegal to issue the invoice on behalf of the billing unit and cannot be deducted before tax.

Third, enterprises selling goods, providing services and engaging in other business activities should issue invoices to payers. Shall not issue invoices for others or invoices inconsistent with the actual operation. Otherwise, it will be punished in accordance with the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC).

Fourth, enterprises have to pay taxes and late fees when using illegal vouchers, which increases the burden on enterprises; If an enterprise violates the laws and regulations on invoice management, causing other units or individuals to fail to pay, underpay or defraud tax, the tax authorities shall confiscate its illegal income and may impose a fine of less than one time of the tax failure, underpay or defraud. Those found to have evaded taxes will be fined more than 50% and less than 5 times. Those who constitute a crime will be investigated for criminal responsibility according to law.

So is the university invoice payable to the enterprise? To sum up, Bian Xiao has answered relevant questions for you in detail. I hope you can spare some time to learn accounting knowledge in your spare time, accumulate more and study repeatedly, which will not only enrich your life, make your life more fulfilling, but also improve your working ability. It's the best of both worlds.