1. No additional deductions are available.

2. If an enterprise pays handling fees and commissions in cash to an intermediary service enterprise with legal business qualifications, the corresponding handling fees and commission expenses cannot be deducted before tax.

3. Enterprises that pay disabled people’s wages in cash can no longer enjoy 100% super deduction of wages.

4. The enterprise pays in cash when it conducts business activities and other matters. If, during the process of re-issuing or replacing invoices or other external vouchers, the other party cancels, revokes, or has its business license revoked in accordance with the law, If it is impossible to issue or replace invoices or other external vouchers due to special reasons such as being deemed an abnormal account by the tax authorities, the corresponding expenditures will not be deductible before tax because payment vouchers for non-cash payment cannot be provided.