涉税名词一起学 | 税前扣除系列（5） 企业应保留哪些资料佐证扣除凭证的真实性？

Core Viewpoint - The article emphasizes the importance of maintaining proper documentation related to tax deduction vouchers, highlighting that having these vouchers alone does not guarantee tax deductions without supporting evidence [3][9]. Group 1: Tax Deduction Vouchers - Tax deduction vouchers are essential proof documents, but companies must also retain related materials to verify the authenticity of these vouchers [3][4]. - Related materials include contracts, payment vouchers, and other documents that, while not tax deduction vouchers themselves, substantiate the validity of the vouchers [4][6]. Group 2: Principles of Management - The management of tax deduction vouchers should adhere to the principles of authenticity, legality, and relevance [6][9]. - Authenticity means that the vouchers reflect real economic activities and that the expenses have actually occurred [9]. - Legality refers to the vouchers conforming to national laws and regulations [9]. - Relevance indicates that the vouchers are directly related to the expenses they represent and have evidential power [6][9]. Group 3: Regulatory Framework - According to the National Taxation Administration's announcement, companies are required to keep related materials to validate the authenticity of tax deduction vouchers [9].