Taxpayers using invoices that do not meet the requirements, especially those without the full name of the payer, shall not be used for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement. Therefore, for goods without purchase invoices, the cost of purchased goods shall not be deducted before tax. When calculating and paying enterprise income tax, it is necessary to increase the cost of goods without invoices to the taxable income in full, that is, pay enterprise income tax at 25% of the purchase amount without invoices.

Second, analyze the details

The purpose of establishing internal accounts can generally reflect the real business situation of enterprises, such as costs and expenses that cannot be charged in external accounts. Can be collected in the internal account according to the facts. If there is no purchase invoice for the cost, the company will reflect that the product has no cost and the sales have no cost, which obviously does not conform to the matching principle in the accounting standards. It is necessary to obtain the purchase invoice for raw materials, otherwise it will be unfavorable to the enterprise from the perspective of tax payment, with output tax and no input tax. The corporate tax burden is very high.

3. Can expenses without formal invoices be deducted before tax?

If the relevant costs and expenses actually incurred by the enterprise in the current year cannot be obtained in time for various reasons, the enterprise may temporarily account for the book amount when paying quarterly income tax in advance; However, at the time of final settlement, valid vouchers of costs and expenses should be supplemented. If the expenses that have actually occurred in this year but have not been invoiced, as well as the costs that have been confirmed in accounting, have not been invoiced before the end of the annual enterprise income tax settlement, the tax should be increased and reduced, and when the invoices are obtained, the tax should be reduced retrospectively in the year when the costs actually occurred.