企业所得税税前扣除凭证合规要点，建议收藏

Core Viewpoint - The article discusses the types of tax deduction vouchers required for enterprises, including internal and external vouchers, and outlines the necessary documentation and procedures for obtaining these vouchers to ensure compliance with tax regulations [3][4][5]. Group 1: Types of Tax Deduction Vouchers - Tax deduction vouchers are categorized into internal vouchers, which are self-made by enterprises for accounting purposes, and external vouchers, which are obtained from other entities or individuals to prove expenditures [3]. - Internal vouchers must comply with national accounting laws and regulations, while external vouchers include invoices, tax payment certificates, and receipts [3]. Group 2: Timing for Obtaining Vouchers - Enterprises must obtain tax deduction vouchers before the end of the annual corporate income tax settlement period as stipulated by tax laws [4]. Group 3: Vouchers for Domestic Expenditures - For domestic expenditures that are subject to VAT, enterprises must obtain invoices from registered VAT taxpayers as tax deduction vouchers [6]. - If the counterparty is not required to register for tax, other forms of vouchers such as tax authority-issued invoices or receipts can be used [6]. - For expenditures not subject to VAT, different rules apply depending on whether the counterparty is an entity or an individual [6]. Group 4: Additional Documentation Required - In addition to tax deduction vouchers, enterprises must retain related documentation such as contracts, payment vouchers, and expenditure evidence to verify the authenticity of the vouchers [8]. Group 5: Handling Non-compliant Vouchers - If an enterprise receives non-compliant invoices or vouchers, it must request replacements before the end of the tax settlement period to ensure the expenditures can still be deducted [10][11]. - In cases where the counterparty has ceased operations, enterprises can still deduct expenditures if they provide sufficient evidence of the expenditure's authenticity [11].