Enterprises can be audited at ordinary times, and they should be audited if they are cancelled. If there is no pre-tax deduction for invoices, they will have to pay taxes and late fees.

Pre-tax deduction:

1. Wage and salary expenses and reasonable wage and salary expenses actually incurred by the enterprise are allowed to be deducted according to the facts.

2 employee welfare funds, trade union funds and employee education funds

(1) The employee welfare expenses incurred by the enterprise shall not exceed 14% of the total wages and salaries, and shall be deducted.

(two) the part of the enterprise's funds allocated to the trade union that does not exceed 2% of the total wages is allowed to be deducted.

(3) Deduction is allowed for the part of the employee education expenses incurred by the enterprise that does not exceed 8% of the total wages; The excess shall be allowed to be carried forward and deducted in future tax years.

3. Party organization work funds.

(1) State-owned enterprises (including wholly state-owned, wholly-owned and state-owned capital absolute holding enterprises and relative holding enterprises) are included in the management expenses of party organizations, and the actual expenditure does not exceed 1% of the total annual wages and salaries of employees, which can be deducted before the actual enterprise income tax.

(2) The working expenses of Party organizations in non-public enterprises are included in the enterprise management fees, and the part that does not exceed the total annual wages and salaries of employees 1% can be deducted before the enterprise income tax.