Q：
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Is the "Management Measures for Pretax Deduction Vouchers of Enterprise Income Tax" applicable to non-resident enterprises?
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A：
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The enterprise referred to in the Announcement of the State Administration of Taxation on Issuing the Management Measures for Pretax Deduction Vouchers of Enterprise Income Tax (Announcement No. 28 of 2018) refers to resident and non-resident enterprises as stipulated in the Enterprise Income Tax Law and its implementation regulations.
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Q：
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What other documents do enterprises need to obtain for pretax deductions besides deduction vouchers?
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A：
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In order to verify the authenticity of pretax deduction vouchers, enterprises should keep relevant information related to pretax deduction vouchers, including contract agreements, expenditure basis, payment vouchers, etc. for future reference.
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Q：
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How can overseas companies obtain pretax deduction vouchers when they are unable to issue invoices when providing services to enterprises?
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A：
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For expenses incurred by enterprises when purchasing goods or services from overseas, invoices issued by the other party or receipts with invoice nature, and relevant tax payment vouchers shall be used as pretax deduction vouchers.
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Q：
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How should the value-added tax ordinary invoice obtained by the enterprise be deducted before tax if the taxpayer identification number is not issued and the sales party has cancelled it?
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A：
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In the process of issuing or replacing invoices or other external vouchers, if an enterprise is unable to issue or replace invoices or other external vouchers due to special reasons such as the other party's deregistration, revocation, struck off of business license in accordance with the law, or being recognized as an abnormal entity by the tax authorities, the following information can be used to prove the authenticity of the expenses. The expenses can be deducted before tax:
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Proof materials for reasons such as inability to reissue or replace invoices, or other external vouchers (including proof materials such as industrial and commercial deregistration, institutional revocation, inclusion in abnormal business operations, bankruptcy announcements, etc.).
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Contracts or agreements related to business activities.
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Payment vouchers made through noncash means.
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Proof of delivery of goods.
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Internal vouchers for inbound and outbound goods.
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Enterprise accounting records and other materials.
The first to third items of the preceding paragraph are essential materials.
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Q：
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How should enterprises handle non-compliant invoices obtained?
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A：
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Enterprises that obtain invoices that are printed, forged, altered, invalidated without authorization, illegally obtained by the invoicing party, falsely issued, and filled out improperly (hereinafter referred to as "non-compliant invoices"), as well as other external vouchers that do not comply with national laws, regulations, and other relevant provisions (hereinafter referred to as "non-compliant other external vouchers"), shall not be used as pre tax deduction vouchers.
If an enterprise should have obtained but has not obtained invoices or other external vouchers or has obtained non-compliant invoices or non-compliant external vouchers, if the expenditure is true and has actually occurred, it shall require the other party to issue or replace invoices or other external vouchers before the end of the annual tax settlement and payment period. Invoices and other external vouchers that have been reissued or replaced and comply with regulations can be used as pretax deduction vouchers.
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FAQ
