Misunderstanding of the reform of the camp
The concept of 180 days is the certification period, that is, it is certified by the tax authorities within 180 days from the date of issuance of special invoices, otherwise the input tax will not be deducted, but it will be deducted in the month of certification, that is, the input tax in the current month will be deducted according to the relevant provisions of value-added tax, otherwise the input tax will not be deducted.
"Pay taxes" only after invoicing.
When to pay taxes is not based on billing, but on the time when the tax obligations stipulated by various taxes occur. For example, if you sell equipment that does not need to be installed, whether it is invoiced or not, you should confirm the income and pay the value-added when you issue the goods; In addition, it is not necessary to "pay taxes" when invoicing. For example, if you receive the rent for the New Year in advance, you will also be invoiced and pay business tax. However, the enterprise income tax should be confirmed by stages, which means that the income will be confirmed by stages.
You can only deduct before tax if you have an invoice.
The pre-tax deduction of enterprise income tax needs to meet the legal deduction voucher, but the legal deduction voucher is not only the invoice, such as the internal salary table and depreciation table of the enterprise, but also the bank interest sheet, the tax payment certificate, the charge receipt of the administrative institution and so on. , are legal documents, can be deducted before tax! But I don't understand that not all of them can be deducted without invoice.
Pay taxes when you find wages and salaries.
Subsidies or allowances that do not belong to the nature of wages and salaries, or those that do not belong to the taxpayer's own wages and salaries, are not taxed (one-child allowance, child care allowance, business trip allowance, and meal miss allowance), and the amount of communication fees in Beijing can be reimbursed or reimbursed.