涉税名词一起学 | 税前扣除系列（7） 何时取得的凭证能扣除？

Core Viewpoint - The article discusses the timing for obtaining valid tax deduction certificates for corporate expenses, emphasizing the importance of acquiring these certificates before the annual corporate income tax settlement period ends, specifically by May 31 of the following year [3][5]. Summary by Sections Tax Deduction Timing - Companies should obtain valid tax deduction certificates before the end of the corporate income tax settlement period, which is by May 31 of the following year [3][5]. - An example is provided where Company A incurs a service fee of 50,000 yuan in December 2024 and must obtain the appropriate invoice by May 31, 2025, to deduct this expense from their taxable income [3]. Policy Basis - The article references the "Management Measures for Tax Deduction Certificates" issued by the State Administration of Taxation, which outlines the requirement for companies to secure these certificates within the specified timeframe [5]. Related Links - The article includes links to additional resources on tax deduction topics, such as the differences between internal and external certificates, and the classification of revenue and capital expenditures [5].