公司业务已经发生支出，但销售方已注销无法开具发票，能否税前扣除？

Group 1 - The article emphasizes the importance of tax education and information dissemination for taxpayers in Shanxi province [2][4] - It highlights the establishment of a non-official platform by the Blue Liulin Financial and Taxation Office for sharing learning notes and tax-related information [4][8] - The platform aims to facilitate easy access to historical tax information and promote communication among taxpayers [8][10] Group 2 - The article encourages taxpayers to join the Shanxi Taxation WeChat Enterprise account for better access to tax information [10][12] - It mentions the convenience of sharing and forwarding content for enhanced information retrieval [12]