Q：
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If the enterprise does not have a vehicle under its name, it is necessary to rent a vehicle from a rental company and obtain a rental fee invoice. The leased vehicle incurs fuel and bridge tolls during normal use, and obtain an invoice for fuel and bridge tolls, Taxpayers who wish to deduct before enterprise income tax in accordance with Article 8 of the Enterprise Income Tax Law (reasonable expenses incurred by the enterprise in relation to the acquisition of income, including costs, expenses, taxes, losses, and other expenses, which are allowed to be deducted when calculating taxable income) need to provide what materials to prove that the expenses of fuel and road and bridge fees are reasonable expenses related to the acquisition of income?
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A：
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Expenses incurred by enterprises in the process of using leased vehicles that comply with Article 8 of the Enterprise Income Tax Law can be deducted before tax by providing legal and valid vouchers such as invoices. To prove that the expenditure is a reasonable expenditure related to income, proof materials such as rental agreements and rental car invoices should be provided.
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Q：
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Can the compulsory traffic insurance, road transportation cargo insurance, and accident insurance purchased by the enterprise for the fleet be deducted before enterprise income tax?
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A：
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The compulsory traffic insurance, road transportation cargo insurance, and accident insurance purchased by the enterprise for its fleet can be deducted before enterprise income tax.
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Q：
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Can the insurance premium and vehicle and vessel tax on the vehicle rented by the enterprise be deducted before the enterprise income tax?
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A：
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For vehicles rented by enterprises, if the owner of the vehicle is not the enterprise, the corresponding insurance premiums, vehicle and vessel taxes, etc., should be borne by the owner of the vehicle, and the enterprise cannot deduct them before tax.
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Q：
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How to determine the "total income" and "income from high-tech products (services)" when identifying high-tech enterprises?
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A：
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Total income refers to the total amount of income minus non-taxable income. Sales revenue is the sum of main business revenue and other business revenue. High tech product (service) income refers to the sum of product (service) income and technical income obtained by an enterprise through research and development and related technological innovation activities.
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Q：
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What should be done if the income tax preferential policy is applied for small and low-profit enterprises during the prepayment stage and find that the conditions for small and low-profit enterprises are not met during the final annual reconciliation and settlement?
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A：
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Supplementary enterprise income tax should be paid in accordance with regulations.
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