一图了解：《互联网平台企业基本信息报送表》怎么填？

Core Viewpoint - The article discusses common misconceptions regarding corporate income tax loss carryforwards and provides clarifications on tax deduction eligibility based on specific scenarios and regulations [9]. Summary by Sections Corporate Income Tax Loss Carryforward Misconceptions - The article outlines four common misconceptions related to corporate income tax loss carryforwards, emphasizing the importance of understanding the regulations to avoid errors [9]. Tax Deduction Eligibility - It is clarified that expenditures incurred domestically that do not fall under taxable items can still be used as tax deduction vouchers if they comply with the regulations set by the tax authority [13]. - An example is provided where Company A purchases gift cards for employee benefits, totaling 100,000 yuan, and receives a non-taxable VAT invoice. This invoice can be used as a tax deduction voucher as long as the expenditure is genuine and related to business operations [14]. Invoice Compliance - The article stresses that invoices must meet specific criteria to be valid for tax deductions. For instance, invoices lacking the taxpayer identification number or full name of the payer are not acceptable for reimbursement [16][17]. - It is also noted that any changes to the product name or amount on the invoice are not permitted, and detailed addresses must be included for real estate rental invoices [17][18].