Q:
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What are the conditions for pre-tax payments?
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A:
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According to Articles 13 and 14 of the "Administrative Measures for Deduction of Vouchers", if the transaction expenditure incurred by the enterprise is "the expenditure is real and has actually occurred", if the virtual invoice is obtained, the enterprise income tax can be remitted in the year Ask the other party to reissue or exchange the invoice before the settlement. If reissue or exchange the invoice meet the relevant regulations of invoice management, it can be used as a pre-tax deduction certificate. If the enterprise is unable to reissue or exchange invoices due to special reasons such as cancellation, revocation of business license by law, or being deemed as an abnormal by the tax authority. After providing the following information to the tax authority to confirm the authenticity of the expenditure, its expenditure is allowed to be deducted before tax.
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Q:
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What information is usually provided to tax authorities?
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A:
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1.
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Proof materials that cannot be reissued or exchanged for invoices or other external certificates (including certification materials such as industry and commerce cancellation, agency revocation, inclusion of abnormal business, bankruptcy announcement, etc.);
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2.
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Contracts or agreements related to business activities;
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3.
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Payment vouchers paid by non-cash methods;
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4.
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Proof of cargo transportation;
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5.
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Internal certificates of goods entering and leaving the warehouse;
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6.
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Enterprise accounting records and other materials.
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Among them, the first to third items are necessary information.
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Q:
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Is there any time limit for pre-tax payments?
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A:
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If the tax authority finds that the enterprise has obtained a false invoice after the end of the corporate income tax settlement period, the enterprise shall implement the above-mentioned matters within 60 days from the date of notification by the tax authority. If the above-mentioned matters cannot be implemented within the prescribed 60-day period, Its transaction expenditures shall not be deducted before the tax incurred in the year, nor shall it be deducted in subsequent years.
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Q:
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Are there any restrictions on the type of virtual invoices?
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A:
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"Administrative Measures for Deduction of Vouchers" does not limit whether an enterprise obtains a virtual invoice, whether it is a special VAT invoice or whether it is "good faith" or "illegal acquisition".
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Q:
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What other issues need attention in this matter?
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A:
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In the transaction of goods, labor services or services, enterprises should pay attention to the complete preservation of original vouchers and other relevant materials that can prove the true transactions of both parties. Because once the invoicing company has the above-mentioned special reasons, it can provide proof that there is a real transaction and that the transaction expenditure is directly related to the company's income in the case of re-issued invoices, which is the key to allowing pre-tax expenditures. evidence.
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