Among many factors that affect taxable income, the deduction is the most extensive and variable, and its material carrier is the deduction voucher. Invoice is only an important pre-tax deduction certificate of income tax. It is neither absolutely forbidden to deduct without invoice, nor is it necessarily allowed to deduct with invoice. The following is the knowledge I brought to you about the pre-tax deduction certificate of enterprise income tax and the special provisions of tax law. Welcome to reading.

The principle of allowing pre-tax deduction and deduction of vouchers:

1. The principle of authenticity is the first principle of pre-tax deduction voucher management. After deducting the expenses incurred by the enterprise reflected in the voucher, it should be true. Require the expenditure to be true and prove that the evidence of expenditure is true and effective. The principle of authenticity also includes the principle of legality. The calculation of deduction items, deduction amount and taxable income shall comply with the provisions of tax laws and regulations. If the enterprise's financial accounting treatment method is inconsistent with the provisions of tax laws and regulations, it shall be calculated in accordance with the provisions of tax laws and regulations; The specific deduction items that are not clearly stipulated by the tax laws and regulations and the financial and tax authorities of the State Council shall be calculated according to the national financial and accounting regulations without violating the basic principles of pre-tax deduction. All kinds of deduction vouchers should comply with national tax laws and regulations, and all kinds of vouchers, especially invoices, should comply with the provisions of tax laws and regulations.

2. The principle of relevance. Deducting the relevant expenses reflected in the voucher should be directly related to the income obtained, that is, the expenses actually incurred by the enterprise that can directly bring in economic benefits or can expect economic benefits to flow in.

3. Rationality principle. The expenses reflected in the deduction voucher must be necessary and normal expenses that should be included in the current profit and loss or the cost of related assets, and its calculation and distribution methods should conform to general business practices and accounting practices.

4. The principle of certainty. The amount of expenses reflected in the deduction voucher must be determined, otherwise the contingent expenses shall not be deducted before tax. In other words, the payment time of each expenditure can be decided by the enterprise, but it must be the actual expenditure that can be reliably measured rather than the estimated and possible expenditure.

5. The principle of benefit period, that is, the principle of dividing income expenditure and capital expenditure. Income and expenditure are deducted directly in the current period; Capital expenditure shall be deducted by stages or included in the cost of related assets, and shall not be deducted directly in the current period. Unless there are special provisions in the tax law, the actual expenses shall not be deducted repeatedly.

6. Accrual principle, which is the general principle of pre-tax deduction voucher management. It is also the basis of accounting confirmation, measurement and reporting for enterprises stipulated in accounting standards. Unless otherwise stipulated by the tax laws and regulations and the competent department of finance and taxation of the State Council, the calculation of pre-tax deduction and taxable income shall follow this principle. At the same time, it should be supplemented by the principle of matching, and all expenses incurred by the enterprise should be declared and deducted in the current period of matching or distribution, and should not be advanced or delayed to correctly confirm the profit and loss.

Specific types of valid deduction vouchers for pre-tax deduction

Pre-tax deduction vouchers can be divided into external vouchers and internal vouchers; According to whether VAT should be paid, external vouchers can be divided into taxable items vouchers and non-taxable items vouchers.

Taxable expenses shall be deducted from the invoice as valid vouchers. Taxable items refer to items and tax-free items that should be paid by sellers or service providers when an enterprise purchases goods or accepts labor services or services, including items that are regarded as sales. Units and individuals must issue invoices when operating business to confirm operating income; When purchasing goods, receiving services and engaging in other business activities, an enterprise shall obtain invoices from the payee and make pre-tax deductions in accordance with regulations.

Non-taxable items do not need (are not allowed) to obtain invoices. Non-taxable items refer to expenditures that do not fall within the scope of value-added tax in the process of production and operation, and the income party does not pay value-added tax according to law. Is the current invoice management regulation clear? No business is not allowed to invoice? Therefore, when enterprises incur non-tax expenses, they don't need and can't obtain invoices, but should obtain corresponding valid deduction vouchers and make pre-tax deduction according to regulations. Non-taxable items collected by tax authorities or other departments may also be deducted before tax according to law.

Common valid vouchers for pre-tax deduction include but are not limited to the following:

1. Taxable items paid to domestic enterprises or individuals for purchasing real estate, goods and industrial services, receiving services and transferring intangible assets, as well as invoices issued by such enterprises or individuals.

2. Invoices (issued by the tax authorities) will be issued for the payment of operating taxable income such as rent to administrative organs, institutions, military and other non-enterprise units.

3 to buy duty-free agricultural products from domestic farmers (herdsmen), agricultural products sales invoices issued by farmers (herdsmen) or agricultural products purchase invoices issued by enterprises themselves.

4. The actual loan interest of non-financial enterprises should be treated differently:

(1) Interest expenses incurred by borrowing from bank financial enterprises, and bank interest statement issued by the bank.

(2) Interest expenses incurred by borrowing from non-bank financial enterprises or non-financial enterprises or individuals must obtain payment vouchers and invoices, supplemented by loan contracts (agreements); What should be provided when the interest is paid for the first time and deducted before tax according to the contract requirements? What is the interest rate of similar loans of financial enterprises in the same period? .

(3) The financing service fees and financing consultancy fees paid by borrowing from banks or non-bank financial enterprises shall be invoiced in accordance with the provisions.

5. Pay government funds and administrative fees, and collect financial bills issued by departments.

6. Pay various taxes (fees) that can be deducted before tax, and the tax payment book or tabular tax payment certificate issued by the tax authorities.

7. Special receipts for the allocation of trade union funds and the income of trade union funds issued by trade union organizations.

8. Pay the land transfer fee and issue the financial bills of the land department.

9 social insurance premiums paid, financial bills issued by social security institutions (special receipts or bills for social insurance premiums).

10. Deposited housing provident fund, housing provident fund remittance (supplement) payment book and bank transfer voucher sealed by the provident fund management institution.

1 1. Donations used for statutory public welfare undertakings through public welfare social organizations or people's governments at or above the county level and their departments, and donation bills supervised by financial departments, such as unified receipts for donations received by public welfare units.

12. Fees and payments collected and allowed to be deducted by the tax department or other departments, receipts and payment books (such as trade union funds receipts) issued by the collection department, etc.

13. Expenditure incurred according to court judgments, conciliation statements and arbitration statements, court judgments, rulings and conciliation statements, arbitration awards, notarized creditor's rights documents and payment documents executable by the people's courts.

14. The pre-tax deduction of assets losses incurred by enterprises shall be implemented in accordance with the provisions of the Announcement of People's Republic of China (PRC) State Taxation Bureau on Issuing the Administrative Measures for Pre-tax Deduction of Income Tax on Assets Losses of Enterprises.

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16. If payment is made to an overseas unit or individual, the contract, foreign exchange payment voucher and receipt voucher of the unit or individual shall be provided. If the tax authorities are in doubt during the audit, they may be required to provide the confirmation certificate from the overseas notary office, which shall be approved by the tax authorities.

17. If tax laws and regulations have special provisions or requirements on pre-tax deduction of enterprise income tax, it shall be deducted according to such provisions or requirements. If R&D expenses are deducted, independent, entrusted and cooperative R&D project plan and R&D expense budget, summary table of R&D expenses in the current year, list of special R&D institutions or project teams and professionals, description of R&D project effectiveness, research report and other materials shall be provided.

18. For affiliated enterprises that have signed a sharing agreement, one party may collect part or all of the advertising expenses and business promotion expenses incurred by the other party. If the amount does not exceed the pre-tax deduction limit of the sales (business) income of the other party in the current year, it may not be included in the pre-tax deduction limit of enterprise advertising expenses and business promotion expenses, but the sharing agreement must be provided and collected according to the agreement.

19. Internal vouchers such as material cost accounting table (receipt, picking list, consumption summary table, etc.). ), asset depreciation or amortization table, manufacturing cost collection and distribution table, product cost calculation table, payroll for paying employees' wages, travel allowance, transportation allowance, communication allowance documents, etc. , made by enterprises, can directly reflect the calculation basis and occurrence process of cost allocation.

20 other legal and effective documents as prescribed by the competent departments of finance and taxation of the State Council.

Special provisions on the management of pre-tax deduction and effective deduction vouchers

The invoices, receipts and other vouchers, bills themselves, contents and issuance obtained by taxpayers must be true and conform to relevant regulations; Inconsistent invoices, forged, altered or false bills shall not be used as valid deduction vouchers.

Special payment items should also take relevant materials as attachments or reference materials. Even if some expenses reach the prescribed proportion. I also obtained a valid certificate, but I still can't deduct it.

1. Salary deduction, salary distribution scheme, salary statement, labor contract signed between enterprise and employee, personal income tax withholding and social insurance list stamped by social security agency. Where an enterprise implements equity incentive, it shall be calculated according to the difference and quantity between the closing price of the stock on the actual exercise date of the incentive object and the actual exercise payment price of the incentive object, and deducted as the salary and salary expenses of the current year. The resolutions of the board of directors, the equity incentive plan and the stock delivery form (transfer agreement) are used as deduction vouchers.

2. Meeting expenses, supplemented by documents, notices, meeting minutes, attendance sheets of participants and other materials that can prove the authenticity of the meeting, as well as a detailed list of meeting expenses.

3. If an enterprise group or its member enterprises borrow money from financial institutions and distribute it to other member enterprises in the group, they must obtain the certificate issued by the borrower to obtain loans from financial institutions, and the reasonable interest distributed by the real estate enterprises that use loans is allowed to be deducted before tax.

4. Tobacco advertising fees and business promotion fees of tobacco enterprises, even if valid deduction vouchers are obtained, shall not be deducted when calculating taxable income.

5. Fees and commission expenses related to production and operation shall conform to the prescribed calculation basis and proportion, and the entrusted party must be an intermediary service enterprise or individual with legal business qualifications and sign an entrustment agreement or contract. However, even if the above conditions are met, the invoice has been obtained as a valid deduction voucher. It should also be noted that the handling fees and commissions paid by non-transfer methods such as cash are not allowed to be deducted before tax, except by entrusting personal agents. Fees and commissions paid by enterprises to relevant securities underwriting institutions for issuing equity securities shall not be deducted before tax.

6 expenses incurred by non-taxable income used for expenditure shall not be deducted when calculating taxable income; Depreciation and amortization of assets used for expenses shall not be deducted when calculating taxable income.

The current collection method of enterprise income tax is quarterly (monthly) advance payment and final settlement at the end of the year. If the relevant costs and expenses actually incurred by the enterprise in the current year fail to obtain the valid vouchers of the costs and expenses in time due to various reasons, they may be temporarily recorded according to the book amount when the quarterly income tax is paid in advance; However, at the time of final settlement, valid vouchers of costs and expenses should be supplemented.

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