In the process of issuing invoices or other external vouchers, if an enterprise is unable to issue invoices or other external vouchers due to special reasons such as cancellation, cancellation, revocation of business license, and being recognized as an abnormal household by the tax authorities, its expenses can be deducted before tax after the authenticity of the expenses is confirmed by the following information:

1. Reasons for failure to reissue or redeem external vouchers such as invoices (including industrial and commercial cancellation, institution cancellation, inclusion of abnormal business households, bankruptcy announcement, etc.). ); 2. Contracts or agreements related to business activities; 3. Payment voucher for non-cash payment; 4. Certificate of cargo transportation; 5. Internal vouchers for goods warehousing and warehousing; 6. Information such as enterprise accounting records. Items 1 to 3 of the preceding paragraph are necessary information.

Second, how to determine the additional tax basis for urban maintenance and construction tax and education fee after the tax refund at the end of the period?

The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Tax Refund Policy for Urban Maintenance and Construction Tax, Additional Education Fee and Additional Local Education Fee at the End of VAT Period stipulates that taxpayers who implement tax refund for urban maintenance and construction tax, additional education fee and additional local education fee are allowed to deduct the refunded VAT amount from the tax (levy) basis. Consult the tax authorities specifically.

3. What are the optimization policies for enterprises to cancel tax registration now?

From the date of 10 and 1, the tax authorities will further implement the time-limited settlement regulations when handling tax cancellation for taxpayers who apply for general cancellation. For taxpayers who are not in the state of tax inspection, have not owed taxes (late fees) and fines, and have paid off special invoices for value-added tax and special equipment for tax control, and meet one of the following circumstances, we will optimize the instant settlement service and adopt the "commitment system" to handle vacancies, that is, when taxpayers cancel taxes, if the information is incomplete, the tax authorities can immediately issue tax payment vouchers after making a commitment. Consult the tax authorities specifically.

4. Abnormal losses cannot be deducted. What are the corresponding projects?

Abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services; Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses; Abnormal losses of real estate, as well as purchased goods, design services and construction services consumed by the real estate; Goods, design services and construction services consumed by abnormal losses of real estate projects under construction. Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.