FAQQ&A Regarding Vouchers Deductible before Enterprise Income Tax (3)
|
Q： |
How should an enterprise be handled when it is found during inspections by tax authorities that it should have obtained but did not obtain an invoice as a deduction voucher? |
|
A： |
After the end of the annual tax reconciliation and settlement period, if the tax authority discovers that the enterprise should have obtained but has not obtained invoices or other external vouchers or has obtained non-compliant invoices or non-compliant external vouchers, and informs the enterprise, the enterprise shall issue or replace compliant invoices or other external vouchers within 60 days from the date of notification. Among them, if the other party is unable to issue or replace invoices or other external vouchers due to special reasons, the enterprise shall, in accordance with Article 14 of the "Management Measures for Pretax Deduction Vouchers of Enterprise Income Tax", provide relevant materials that can prove the authenticity of its expenses within 60 days from the date of notification.
|
|
Q： |
Can a company deduct its expenses from previous years before tax, for which it did not obtain any vouchers in previous years, if it has obtained eligible vouchers this year? |
|
A： |
Due to some reasons (such as purchase and sales contracts, engineering project disputes, etc.), if a company fails to obtain compliant invoices, other external vouchers, or obtains non-compliant invoices, non-compliant external vouchers within the prescribed time limit, and the company actively chooses not to make pretax deductions, the corresponding expenses can be recovered and deducted in the year in which the expenses occur after obtaining compliant invoices and other external vouchers in the following years, The period of retroactive deduction shall not exceed five years. Among them, if the other party is unable to issue or replace invoices or other external vouchers that comply with regulations due to special reasons such as deregistration, revocation, struck off of business license in accordance with the law, being recognized as an abnormal entity by the tax authorities, etc., the enterprise can also make up for the corresponding expenses until the year in which the expenses are incurred, after verifying the authenticity of the expenses with relevant information in future years, and the deduction period for the corresponding expenses shall not exceed five years. |
|
Q： |
Our company and affiliated enterprises jointly purchase labor services, and the expenses incurred are shared. Invoices can only be issued to affiliated enterprises. What vouchers should our company obtain for pretax deduction? |
|
A： |
If an enterprise, along with other enterprises (including affiliated enterprises) and individuals, jointly receives value-added tax services (hereinafter referred to as "taxable services") within the country and adopts a sharing method, it shall be shared according to the principle of independent transactions. The enterprise shall use invoices and split documents as pretax deduction vouchers, and other enterprises that jointly receive taxable services shall use the splitting documents issued by the enterprise as pretax deduction vouchers. If an enterprise and other enterprises or individuals jointly receive non-taxable labor services within the country and adopt a sharing method, the enterprise shall use other external vouchers and split documents other than invoices as pretax deduction vouchers, and other enterprises jointly receiving non-taxable labor services shall use the split documents issued by the enterprise as pretax deduction vouchers. |
|
Q： |
What kind of vouchers should enterprises obtain for pretax deduction of water and electricity expenses incurred in renting office space? |
| A： |
If the lessor issues an invoice for the water, electricity, gas, air conditioning, heating, communication lines, cable TV, network and other expenses incurred by the enterprise in renting (including renting as a single lessee) office and production buildings, the enterprise will use the invoice as the pretax deduction voucher; If the lessor adopts a sharing method, the enterprise shall use other external vouchers issued by the lessor as pretax deduction vouchers |
|
Q： |
What kind of vouchers should enterprises and individuals obtain for pretax deduction when engaging in taxable business? |
| A： |
If the expenditure items incurred by the enterprise within the country belong to value-added tax taxable items (hereinafter referred to as "taxable items"), the other party is a value-added tax taxpayer who has completed tax registration, and their expenditure is deducted based on invoices (including invoices issued by tax authorities in accordance with regulations) as pretax deduction vouchers; If the other party is an entity that does not need to go through tax registration according to law or an individual engaged in small and sporadic business, the invoice or receipt voucher and internal voucher issued by the tax authority shall be used as the pre tax deduction voucher for its expenditures, and the receipt voucher shall contain the name of the payee, the name and ID number of the individual, expenditure items, collection amount and other relevant information. The judgment standard for small-scale sporadic business operations is that the sales revenue of individuals engaged in taxable project operations does not exceed the threshold stipulated by value-added tax policies. If there are other regulations on the issuance of invoices for corresponding tax items by the State Administration of Taxation, the prescribed invoices or receipts shall be used as pretax deduction vouchers. |
Language
close
