Core Viewpoint - The article discusses the regulations and procedures related to tax deductions for enterprises when they are unable to obtain invoices due to specific circumstances such as business license cancellation or being classified as non-compliant taxpayers [15][16]. Group 1: Tax Deduction Regulations - Enterprises can deduct expenses for which they cannot obtain invoices if they provide proof of the reasons for not being able to obtain them, such as business license cancellation or being classified as a non-compliant taxpayer [15]. - Required documentation includes proof of the inability to obtain invoices, contracts or agreements related to the business activities, non-cash payment vouchers, transportation proof, internal inventory records, and accounting records [16]. Group 2: Electronic Tax Payment Procedures - Taxpayers using the electronic tax bureau for VAT and disability employment security fund declarations must select tax items with the same payment deadlines for appointment payments [17][18]. - If different payment deadlines are selected, the system will prompt the taxpayer to choose separately, indicating the design rules of the appointment payment function [17].
网约车发票可以抵扣增值税吗?
蓝色柳林财税室·2025-09-27 01:01