(1) Only legal bills can be charged before enterprise income tax.

1. Article 21 of the Measures for the Administration of Invoices of the People's Republic of China stipulates that invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.

The new "invoice management measures", invoices should have four characteristics:

A. the legality of the invoice;

B. the authenticity of the invoice;

C. uniformity of invoices;

D. timeliness of invoices.

2. Guo Shui Fa [2008] No.40

Invoices and other vouchers that do not meet the requirements, including false invoices and illegal invoices, shall not be used for pre-tax deduction, export tax rebate or tax deduction.

3. Guo Shui Fa [2008] No.80

In the daily inspection, it is found that taxpayers use invoices that do not meet the requirements, especially invoices that do not fill in the full name of the payer, and taxpayers are not allowed to use them for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement.

4. Guo Shui Fa [2008] No.88

(1) Strengthen the management of expense deduction items to prevent personal and family expenses from being mixed with production and operation expenses deduction.

(2) Using the information of personal income tax, social insurance fee collection and management, labor contract, etc., compare and analyze the deduction amount of wage expenditure.

(3) Increase the nuclear strength of large-scale business entertainment expenses and large-scale conference expenses. Account management shall be implemented for cross-year deduction items such as advertising fees, business promotion fees and loss compensation.

(4) Strengthen the verification of invoices, and invoices that do not meet the requirements shall not be used as pre-tax deduction credentials.

5. Article 34 of Guo Shui Fa [2009] No.31stipulates that the actual expenses incurred by an enterprise when it settles the taxable cost shall not be included in the taxable cost, but shall be included in the taxable cost when the legal credentials are actually obtained.

6. Article 6 of Announcement No.34 of State Taxation Administration of The People's Republic of China 20 1 1 stipulates:

If the relevant costs and expenses actually incurred by the enterprise in the current year cannot be obtained in time due to various reasons, when the enterprise prepays the quarterly income tax, it can be accounted for temporarily according to the book amount; However, in the final settlement, valid vouchers of the cost and expenses shall be supplemented.

(1) When reporting quarterly, as long as it meets the requirements of accounting standards, you can declare a deduction (70% limit) even if you have not obtained an invoice;

(2) If the invoice is actually obtained before the annual declaration, there is no need to make tax adjustment, regardless of the year in which the invoice is pasted;

(3) If the invoice is obtained after the annual declaration, it will be deducted in the actual annual declaration, except for those who enjoyed preferential tax rates in previous years;

(4) If an invoice is obtained after three years, no deduction shall be declared.

(B) the main problems of enterprises

1. White note, receipt of payment

2. False invoices

3. Third-party invoices

4. Failing to obtain invoices or inter-period expense bills.

5. The types of national and local tax invoices are confused.

6. Non-compliant invoices: incomplete items, big head and small tail, false invoices obtained in good faith, inconsistent invoice seals, etc.

7. Unreasonable expense invoice

(3) Principles for judging legal and valid credentials

Measures for the Administration of Pre-tax Deduction Vouchers of Enterprise Income Tax

Jiangsu Local Taxation RegulationNo. [20 1 1] 13:

(1) Pre-tax deduction items can be divided into foreign voucher deduction items and internal voucher deduction items from their voucher sources.

(2) Deductions from foreign vouchers can be divided into taxable vouchers and non-taxable vouchers according to whether they pay VAT or business tax.

(3) Taxable items refer to items that the seller or service provider should pay value-added tax or business tax when the enterprise purchases goods and receives services.

When an enterprise pays taxable items to a domestic unit or individual, the invoice issued by the unit or individual shall be used as the proof of pre-tax deduction. Unless there are special provisions on invoice management.

(4) Non-taxable items refer to the expenses incurred by the enterprise in the process of production and operation, and the income party should not pay value-added tax or business tax.

Taxpayers who have non-taxable items shall take tax receipts, special bills obtained according to law, judgments, conciliation statements, arbitration documents that prove their true payment, arbitration awards, notarized creditor's rights documents and payment documents as pre-tax deduction vouchers.

What is a legal and valid certificate?

Detailed rules for the implementation of the provisional regulations on business tax

Certificates that meet the relevant provisions of the competent tax authorities of the State Council as mentioned in Article 6 of the Regulations (hereinafter referred to as legal and valid certificates) refer to:

(1) If the payment is made to a domestic unit or individual, and the behavior of the unit or individual falls within the scope of business tax or value-added tax collection (including taxable and tax exemption), the invoice issued by the unit or individual shall be the legal and valid certificate;

(2) The paid administrative fees or government funds shall be based on the issued financial bills;

(3) The payment to an overseas unit or individual shall be based on the receipt of the unit or individual as a legal and valid certificate. If the tax authorities are in doubt about the receipt, they may ask them to provide a confirmation certificate from an overseas notary office;

NoteNo. [20 1 1] 13: contracts, foreign exchange payment documents, receipts signed by overseas units or individuals, etc. shall be provided.

(4) Other legal and valid documents stipulated by State Taxation Administration of The People's Republic of China.

Thinking about legal and valid vouchers ≠ invoices

Article 5 (3) of the Notice of Shanghai Local Taxation Bureau on Printing and Distributing the Administrative Measures for Taxation of Business Tax Difference (Shanghai Local Taxation Goods [2010] No.28) stipulates that if the court or other law enforcement departments make a compulsory ruling to compensate the taxpayer's real estate or land or the court entrusts an auction house to auction it, and the invoice cannot be issued, the buyer of real estate can only make a court ruling and a real estate.

Q: How to grasp the legal tax deduction certificate?

Miao Huipin, Deputy Director of the Income Tax Department: According to the relevant regulations of enterprise income tax, the vouchers for pre-tax deduction of enterprise income tax must be legal and valid. ① Invoices are the basic vouchers for pre-tax deduction of enterprise income tax. Except invoices, expenses such as depreciation and wages that do not need to be invoiced can be deducted by ② self-made vouchers.

If it is not necessary or objectively impossible for the enterprise to obtain the invoice, it is necessary for the enterprise to provide ③ valid certificates that can prove that the expenses related to the production and operation of the enterprise really occurred.

point out

It is necessary to determine whether the payee should pay turnover tax for income and whether the expenditure should be invoiced;

(1) The payee must obtain an invoice as a legal and valid voucher when he obtains the income and payable turnover tax;

(2) The payee's income is not subject to turnover tax, and should be based on the receipt, contract or agreement and other legal documents as legal and valid documents.

Discussion: About the "white note" in the staff canteen.

If primary agricultural products (except vegetables, fresh meat and eggs) are purchased, and the purchaser is an individual who produces primary agricultural products, the "white note" can be regarded as a legal voucher because it is exempt from value-added tax and personal income tax. The specific voucher management can refer to the relevant regulations on the acquisition of agricultural and sideline products by ordinary taxpayers, such as providing self-produced certificates provided by township governments and a copy of my ID card.

If the purchase is not primary agricultural products, or although it is primary agricultural products (except vegetables, fresh meat and eggs), but the purchaser is not an individual agricultural producer, since it is not exempted from value-added tax and personal income tax or enterprise income tax, the tax authorities have the right to make tax adjustments.

Prompt the three-way trading view.

Discussion: Consultation of a real estate development company 12366: A military communication cable needs to be relocated on the land where our company develops a residential project, and the military needs to pay 300,000 yuan for relocation compensation. The other party plans to issue the China People's Liberation Army General Charge Bill. Can our company deduct it before tax?

12366 reply: "According to the Official Reply of State Taxation Administration of The People's Republic of China on the Collection and Management of Taxable Income Obtained by Troops (Guo Shui Han [2000] No.466), the general bill of charge of the China People's Liberation Army refers to the receipt issued by military units in non-operating economic activities such as business settlement, price allocation of equipment, equipment, materials and services. The armed police and the army should use invoices uniformly printed by the tax authorities to rent houses and provide paid services. Therefore, the bill cannot be deducted before tax. "

(4) Determination of specific deduction vouchers

1, invoice

Purchased goods or services can be deducted before tax only on the basis of invoices.

Article 20 of the new invoice management measures: all units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities. When obtaining an invoice, it is not allowed to change the name and amount. Article 2 1 of the Tax Administration Law

Article 19 of the business tax rules: legal and valid vouchers refer to those who should pay value-added tax or business tax according to regulations, and must obtain invoices as legal and valid vouchers.

(1) Do you want a local invoice or a foreign invoice?

Decide whether you want a local invoice or a foreign invoice through the tax payment location.

Article 14 Business tax payment place:

(1) Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services provided by taxpayers and other taxable services stipulated by the competent departments of finance and taxation in the State Council shall be declared and paid to the competent tax authorities in the place where the taxable services occur.

(2) Taxpayers who transfer intangible assets shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, taxpayers who transfer or lease the land use right shall report and pay taxes to the competent tax authorities where the land is located.

(3) Taxpayers selling or leasing immovable property shall report and pay taxes to the competent tax authorities where the immovable property is located.

(2) Local tax invoice or national tax invoice?

Guo Shui Fa [2004] 136No.: The income collected by commercial enterprises from suppliers is not necessarily related to the sales volume and sales volume of commodities, and the commercial enterprises provide certain services to suppliers, such as entrance fee, advertising promotion fee, shelf fee, exhibition fee, management fee, etc., which is not a flat rebate and does not offset the current VAT input tax, and business tax shall be levied according to the applicable tax item rate of business tax; All kinds of return income charged by commercial enterprises from suppliers, which is linked to the sales volume and sales volume (such as calculated by a certain proportion, amount and quantity), shall be offset against the current VAT input tax in accordance with the relevant provisions of the flat sales rebate behavior, and no business tax shall be levied.

The reform of the camp brings challenges.

(3) Failing to issue invoices according to the prescribed tax items

Cases often have advertising companies go to the tax bureau to issue Jian' an invoices to real estate companies.

Article 21 of the Measures for the Administration of New Invoices shall not be used as financial reimbursement vouchers, and any unit or individual has the right to reject them.

Article 41 In case of violation of the laws and regulations on invoice management, which causes other units or individuals to fail to pay, underpay or defraud taxes, the tax authorities shall confiscate their illegal income and may impose a fine of less than 1 times of the unpaid, underpaid or defrauded taxes.

State Taxation Administration of The People's Republic of China's Notice on Forwarding CPC Central Commission for Discipline Inspection's Notice on Resolutely Stopping the Reimbursement of Public Funds with False Invoices (Guo Shui Han [2003] No.230) stipulates that the purchase of "office supplies" must be included in the budget management in advance and implemented after the budget is approved. Office supplies that should be included in government procurement must be implemented in accordance with the relevant provisions of government procurement. After purchasing (purchasing), go through the warehousing acceptance and requisition procedures according to regulations. Financial reimbursement must standardize reimbursement vouchers and attach formal invoices. If there are many purchased goods, the name, unit price and quantity of the goods cannot be reflected in detail in the invoices, and a detailed list provided by suppliers should also be attached.

2. Receipt for Administrative Fees or General Payment for Non-tax Revenue under the supervision of the financial department: only approved administrative fees can be issued, and no goods or services can be issued.

3 "China People's Liberation Army General Charge Bill"

It can only be used as an internal settlement of the People's Liberation Army and cannot be used as an invoice for the service industry. If the PLA engages in catering, accommodation, leasing and other businesses, it must issue service industry invoices supervised by the local taxation bureau. Guo shui fa [2000] No.61,Guo shui Han [2000] No.466, Hou Cai Zi [1999] No.81

Houying Zi [2004] 1285 clearly states that since April 1 2005, if an enterprise rents a military house to engage in production and business activities, it can deduct the rental fee within the lease term without the invoice of the local taxation bureau. (The General Administration participates in issuing documents)

Guo Shui Fa [2000] No.61:Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Collection of Enterprise Income Tax for Foreign Paid Services by Military Institutions: Foreign paid services should use invoices uniformly printed by tax authorities. Announcement 20 1 1 No.2 of 2000: Guo Shui Fa [2000] No.61on Publishing the Catalogue of Tax Normative Documents with Invalidated Full Text.

The Ministry of Finance and the General Logistics Department revised and issued the Regulations on the Administration of Military Bills, which was implemented in the whole army from 20 12 1 month 1 day.

The revised "Regulations" set up a separate bill for paid service charges to regulate the behavior of paid services abroad. Under the supervision of the Ministry of Finance, the "Seal of Central Financial Bills Supervision" and "Seal of China People's Liberation Army Bills Supervision" are overprinted.

The new "Regulations" require that all charging units in the army should issue invoices for machines and tools, and handwriting is invalid.

4. Stamp of invoice

Article 22 of the Measures for the Administration of New Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued in one lump sum and stamped with the special seal for invoices.

Unsettled or other seals (special seal for finance, special seal for collection and official seal) are invalid invoices.

From February 20 1 1 year 1 day, the new invoice receiving and purchasing unit will use the new invoice special seal as required. The same identification number of local tax in China can be used with the same invoice special seal.

The special invoice seal is oval in shape, with a major axis of 40mm, a minor axis of 30mm, a side width of 1mm, and the printed color is red.

5. There is really no way to get the invoice:

There are usually two treatment methods:

(1) Deduct before tax according to the facts with the lease contract of both parties, the original water and electricity invoices or copies issued by the power and water supply company to the lessor, and the water and electricity split sheets confirmed by both parties; Please refer to Jibianhan [2009] No.33.

(2) Enterprises and other enterprises or individuals * * * use water and electricity, which can only be deducted if they need VAT invoices.

Prompt the reply of Shanghai State Taxation Bureau on the relevant tax issues concerning the resale of water and electricity by enterprises and institutions (No.[2000] 19 of Shanghai State Taxation Bureau).

"State Taxation Administration of The People's Republic of China's Reply on the Taxation of Sichuan Airport Group Co., Ltd. Transferring Water Supply and Electricity to Resident Units" (Guo Shui Han [2009] No.537) points out that Sichuan Airport Group Co., Ltd. transferring tap water, electricity and natural gas to Resident Units belongs to the act of selling goods, and the energy service fee charged at the same time belongs to extra-price expenses, so it should be subject to value-added tax together with no business tax.

Green land tax letter [2010] No.2

Enterprises (non-property companies) and other enterprises or individuals * * * use water and electricity, and cannot obtain water and electricity invoices. Can pre-tax deductions be made based on the lease contract of both parties, the copy of the original water and electricity invoice issued by the power and water supply company to the lessor, and the water and electricity split sheets confirmed by both parties?

According to the relevant provisions of value-added tax management, this kind of behavior belongs to the lessor's resale of water and electricity, and an invoice should be issued. Therefore, the lessee shall deduct it with sufficient and appropriate evidence such as the lease contract, the water and electricity split sheet and the invoice issued by the lessor. Otherwise, it shall not be deducted before tax.

(5) The problem of pre-tax deduction of enterprise income tax for purchasing false invoices.

1. False invoicing has always been the focus of tax authorities' inspection.

(1) False invoices issued by enterprises enjoying tax incentives. Agricultural products processing enterprises issue their own invoices for agricultural products purchase, which do not need to pay taxes and can obtain sufficient input tax for deduction.

(2) False invoicing caused by "separation of tickets and goods". Goods used for false opening must be "universal goods" such as diesel oil, gasoline and other refined oil products. Therefore, enterprises that accept special invoices for refined oil value-added tax have become the focus of this year's inspection.

2. What should be done if the business of the enterprise is true and the invoice is false?

At present, there are different treatment methods in different parts of the country. Some people think that if they can provide other vouchers to prove that the business is true and can complete the legal vouchers, they will be allowed to deduct. Some people think that fake tickets cannot be deducted.

It is suggested that from the perspective of tax collection and management of State Taxation Administration of The People's Republic of China Inspection Bureau, as long as it is a fake invoice, it is not allowed to be deducted, which needs the attention of enterprises.