According to Article 6 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1), if the relevant costs and expenses actually incurred in the current year cannot be obtained in time for various reasons, the enterprise may temporarily pay quarterly income tax according to the book amount; However, at the time of final settlement, valid vouchers of costs and expenses should be supplemented.
In other words, invoices not obtained during the operating period of this year must be obtained at the time of final settlement, otherwise it is not allowed to be deducted before tax in that year. Please pay more attention.
However, according to the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning the Tax Treatment of Taxable Income of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 12), regarding the tax treatment of deductible expenses in previous years:
According to the relevant provisions of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, after making special declarations and explanations, enterprises are allowed to calculate and deduct the expenses that actually occurred in the previous year and should be deducted before the enterprise income tax according to tax regulations, but the confirmation period for overdue payment shall not exceed 5 years.
The enterprise income tax paid by the enterprise for the above reasons can be deducted from the enterprise income tax payable in the year of retrospective confirmation. If the deduction is insufficient, it can be postponed to the next year or apply for tax refund.
Where a loss-making enterprise makes up the expenses that were not deducted before the enterprise income tax in the previous year, or a profit-making enterprise incurred losses after making up the expenses, it shall first adjust the losses of the year to which the expenses belong, and then calculate the overpaid enterprise income tax in subsequent years according to the principle of making up the losses, and deal with it in accordance with the provisions of the preceding paragraph.
Provisions on failure to obtain pre-tax deduction vouchers in time
The Measures for the Administration of Pre-tax Deduction Vouchers of Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.28,2018) stipulates as follows:
Article 15 After the end of the settlement period, if the tax authorities find that an enterprise should obtain external vouchers such as invoices, or obtain external vouchers such as invoices that do not meet the requirements and inform the enterprise, the enterprise shall, within 60 days from the date of being informed, reissue and renew external vouchers such as invoices that meet the requirements. Among them, if invoices or other external vouchers cannot be reissued or renewed due to special reasons of the other party, the enterprise shall notify the enterprise as of the date of being informed in accordance with the provisions of Article 14 of these Measures.
Article 16 If an enterprise fails to issue or exchange invoices and other external vouchers that meet the requirements within the prescribed time limit, and fails to provide relevant information to prove the authenticity of its expenditures in accordance with the provisions of Article 14 of these Measures, the corresponding expenditures shall not be deducted before tax in the year in which they occur.
Article 17 Except in the circumstances stipulated in Article 15 of these Measures, if an enterprise should obtain external vouchers such as invoices in the previous year and the corresponding expenses were not deducted before tax in that year, it should obtain external vouchers such as invoices that meet the requirements or provide relevant materials to prove the authenticity of its expenses in the next year in accordance with the provisions of Article 14 of these Measures, and the corresponding expenses can be traced back to the pre-tax deduction in the year when the expenses occurred, but the retrospective period shall not exceed five years.
Do you want to adjust the voucher after adjusting the project settlement? The above has been introduced in combination with the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and at the same time, the problem that the pre-tax deduction certificate cannot be obtained in time has been extended. There are many problems that need to be paid attention to when checking out, so we must pay attention to the details and adjust the relevant statements and accounts.