Q：
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What is vouchers deductible before enterprise income tax?
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A：
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Vouchers deductible before enterprise income tax refer to various types of vouchers used by enterprises to prove that expenses are reasonable, related to income obtained, and are actually incurred when calculating taxable income for enterprise income tax purpose, and based on which pre-tax deductions are made.
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Q：
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Which vouchers are deductible before enterprise income tax?
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A：
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Pre-tax deduction vouchers are divided into internal vouchers and external vouchers.
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Q：
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What do internal vouchers refer to?
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A：
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Internal vouchers refer to internal accounting documents which are created by the enterprise itself to support accounting entries such as cost, expense, loss, and other expense transactions occurred.
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Q：
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What do external vouchers refer to?
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A：
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External vouchers are vouchers obtained by enterprises from other enterprises or individuals to prove the occurrence of their expenses during business activities and other matters, including but not limited to invoices, financial bills, tax payment vouchers, payment and receipt vouchers, split vouchers, etc.
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Q：
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When should enterprises obtain pre-tax deduction vouchers?
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A：
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Enterprises should obtain pre-tax deduction vouchers before the end of the settlement and payment period specified in the current year's Enterprise Income Tax Law.
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FAQ
