第一稽查局在去年的发票专项检查共查出4户企业的高管和外籍人员在报销住房补贴时有使用假发票的情况, 票少金额大，共计发现假票69张、涉及发票金额1,022,656元，该局对违法企业按照《发票管理办法》及其相关规定进行了罚款处理，并对企业相关的高管及外籍人员的个人所得税进行了查补。

The first JiZhaJu in last year's invoice of special inspection found four households enterprise executives and expatriates in housing subsidies to submit an expense account is the use of false invoices, Less amount big ticket，In May 69 a found、Involve the invoice amount 1,022,$656，The bureau of the enterprise in accordance with the law《Invoice management measures》And the related provisions of the fine processing，And the related enterprise and foreign expatriate executives of the individual income tax ZhaBu。

　　经对住房报销的假票取得来源分析发现有2种情况：一种是企业高管及外籍人员没有租住房屋自己用假发票进行报销套取现金补贴;另一种是企业高管及外籍人员确实租住房屋，但接受了业主或者房屋中介的假发票进行报销。为此,近期我局在市局征管处的帮助下，专门组织发票鉴定员进行《个人出租房屋专用发票》、《税控专用发票》和《通用发票》等涉及出租住房票证的鉴定培训。通过先培训再检查，并结合市稽查局下达的专项检查任务在今年的打击发票违法犯罪活动工作中注意按照检查对象多为涉外企业的特点，针对外资企业高管及外籍人员住房补贴相对较高，报销行为较为普遍的情况，重点开展对企业高管和外籍人员住房报销的发票检查。(第一稽查局 顾巍)

Through the analysis of housing to submit an expense account of the source analysis found that have obtained May 2 kinds of cases：A is the enterprise executives and foreign staff no public rental housing oneself use of false invoices to submit an expense account taking cash allowance;Another is the enterprise executives and foreign staff really public rental housing，But accept the owner or house agency false invoices to submit an expense account。For this,In our recent bureau collection and management under the help of the place，Special organization JianDingYuan invoice《Personal rent house special invoice》、《Tax-controlled special invoice》and《General invoice》Rental housing, which involve the ticket appraisal training。Through the training first check，And combined with city JiZhaJu issued special inspection of the task in this year's hit invoice illegal crime activity work according to the inspection object for more attention to the characteristics of the foreign enterprise，According to foreign executives and foreign workers housing allowance relatively high，Submit an expense account behavior of the more common conditions，Key research on enterprise executives and foreign expatriate housing to submit an expense account of the invoice examination。(The first JiZhaJu GuWei)

　　（审发：王玉萍）

（The hair：WangYuPing）