企业所得税税前扣除凭证，这些知识点要掌握！

Core Viewpoint - The article discusses the importance of tax deduction vouchers for corporate income tax and outlines the principles, types, and requirements for obtaining these vouchers [1][2]. Group 1: Tax Deduction Vouchers - Tax deduction vouchers are essential for calculating taxable income, proving that reasonable expenses related to income have occurred [1]. - There are two main types of vouchers: internal vouchers, which are self-made by the company, and external vouchers, which are obtained from other entities [2]. Group 2: Principles and Requirements - Companies must obtain tax deduction vouchers before the end of the annual tax settlement period, with specific procedures for different scenarios [2][3]. - If vouchers are not obtained before the settlement period ends, companies have 60 days to rectify the situation after being notified by tax authorities [3]. - Companies can claim deductions for expenses from previous years if they obtain valid vouchers or provide evidence of the expenses within five years [3]. Group 3: Validity of Vouchers - Vouchers must reflect real economic activities, comply with legal standards, and be relevant to the expenses they represent [4]. - Companies should retain supporting documents related to tax deduction vouchers to verify their authenticity [6]. - Invalid vouchers, such as those that are forged or improperly issued, cannot be used for tax deductions [6].