1. Small-scale taxpayer: This kind of enterprise basically does not distinguish between special tickets and general tickets, because neither can deduct the value-added tax. Just after invoicing, corporate profits can be reduced and corporate income tax will also be reduced.

2. General taxpayer: The special ticket can be deducted. Ordinary tickets, like small-scale taxpayers, increase operating costs, reduce corporate profits and reduce corporate income tax.

3. Individual industrial and commercial households: Because the enterprise income tax has not been approved, it is still useful to pay only the income of individual businesses, and the profits earned by oneself will be reduced. Why is invoicing tax deductible?

Generally speaking, it should be divided into individuals or enterprises. Take individuals as an example, there is basically no tax credit for invoicing. 20 19 after the implementation of the new tax law, if there is a medical deduction for serious illness in the final settlement of personal income tax, then a medical invoice is needed! Individuals have a special kind of individual industrial and commercial households. Because there is no approved enterprise income tax, it is still useful to pay only personal business income. If you reduce your own profits, taxes and fees will also be reduced.

Enterprises are also divided into two types:

One is small-scale taxpayers. This kind of enterprise basically does not distinguish between special tickets and general tickets, because neither can deduct the value-added tax, but after invoicing, the profit of the enterprise can be reduced and the enterprise income tax will also be reduced; The other is the general taxpayer, who can deduct the special ticket. Ordinary tickets, like small-scale taxpayers, increase operating costs, reduce corporate profits and reduce corporate income tax.

To put it simply: to deduct the value-added tax, it must be the general taxpayer+special ticket. Pay less income tax, colleges and universities can (but must comply with the regulations). For example, if your enterprise uses steel plates as finished fireplaces and sells the purchase orders as steel bars, it cannot justify itself.

1. Which invoices can be deducted from enterprise income tax?

Like now, enterprises have to settle corporate income tax once a year. As soon as the end of the year, many enterprises begin to look for invoices, so which invoices can be counted as enterprise income tax deduction?

1. In the cost category, the actual invoices and bills related to enterprise operation, such as the input tickets of general taxpayers, can be deducted from the value-added tax and enterprise income tax. For enterprises in the production industry, invoices such as the purchase of raw materials, freight, equipment costs of production machines, and post-maintenance can all be used as corporate income tax deductions. That's like commerce, that is, the invoices of goods purchased by enterprises can be deducted as enterprise income tax.

2. Management expenses, such as office expenses, such as courier fees, telephone charges, property utilities, travel expenses, office equipment, company supplies, etc., can be used to offset enterprise income tax. These invoices can be invoiced as personal portraits, but only if the person belongs to the company employees and the office supplies need to be detailed.

3. Sales expenses refer to advertising expenses, publicity expenses, promotion expenses, books and newspapers expenses, etc. These are all sales expenses, and transportation expenses and rental expenses can also be used to deduct enterprise income tax.

4. Financial expenses refer to interest expenses (short-term or long-term loan interest slips), exchange losses (the difference between the exchange rate used by banks to buy and sell foreign exchange and bookkeeping) and handling fees (bank transfer fees, online banking service fees, etc.). ).

5. Consumption tax, urban maintenance and construction tax, resource tax and education surcharge, property tax, land use tax, vehicle and vessel use tax, stamp duty and other taxes used by enterprises can also be used to offset enterprise income tax. Although there are many kinds of invoices that can be used, don't do fake invoice deduction just because you can't find an invoice deduction at the end of the year, which leads to more taxes to be paid.