涉税名词一起学 | 税前扣除系列（9）往年扣除凭证如何能追补？

Core Viewpoint - The article discusses the process of retroactively claiming tax deductions for previous years' expenses through proper documentation, specifically focusing on the management of tax deduction vouchers as per the regulations set by the State Administration of Taxation [9]. Group 1: Understanding Vouchers - Vouchers are essential for calculating corporate income tax and must prove that reasonable expenses related to income have occurred, allowing for tax deductions [7]. - Vouchers are categorized into internal and external types, with internal vouchers being self-made by the company and external vouchers obtained from other entities or individuals [7]. Group 2: Retroactive Claims - Companies can retroactively claim tax deductions for expenses from previous years if they obtain the necessary vouchers within a five-year period, as stipulated by the State Administration of Taxation [9]. - An example illustrates that if Company A failed to obtain an invoice for a 1 million yuan expense in 2020 but later received a compliant invoice in 2023, it can still claim the deduction for the 2020 tax year [10].