In Western business culture, reimbursing expenses is common, but the process can be relatively flexible—a credit card statement or a simple store receipt often suffices. In China, 报销 is a much more rigid and significant part of business life, primarily due to one thing: the 发票 (fāpiào).
A `fāpiào` is not just a receipt; it's an official, government-printed, and tracked invoice used for tax purposes. To 报销 any expense, you almost always need a proper `fāpiào`. This has profound cultural implications:
The Fāpiào Hunt: After any business meal or taxi ride, the first question is always “可以开发票吗?” (Kěyǐ kāi fāpiào ma? - “Can you issue an official receipt?”). Forgetting to get the `fāpiào` means you likely can't get your money back.
A Tool for Control: The `fāpiào` system is a way for the government to track transactions and prevent tax evasion. For companies, it's a way to enforce spending policies.
Blurring the Lines: The system can sometimes be used flexibly. It's not uncommon for employees to use their `报销` quota (`报销额度 bàoxiāo édù`) to cover expenses that are not strictly for business, as long as they can provide a valid `fāpiào` for the total amount. This might involve collecting `fāpiào` from friends or personal dinners to meet a reimbursement target, a culturally specific practice that reflects a different understanding of company perks.
Compared to simply “expensing” something in the West, 报销 in China is a more bureaucratic, rule-bound, and universally understood ritual of professional life.
The meaning of “write-off” extends to objects and even people in informal, colloquial speech. It means something is broken beyond repair, completely finished, or a total loss.
For Objects: “I dropped my phone in the water, it's a complete write-off.” (我手机掉水里了,彻底报销了。- Wǒ shǒujī diào shuǐ lǐ le, chèdǐ bàoxiāo le.)
For People/Situations: In a video game, if your character is killed, you might shout, “报销了!” (Bàoxiāo le! - “I'm done for! / I'm toast!”). It can also be used grimly or jokingly to mean someone has died.