发票合规要点全梳理，一图带你吃透

Core Viewpoint - The article emphasizes the importance of compliance with invoice management regulations and the implications of using non-compliant invoices for tax deductions and credits [5][6][7]. Invoice Management Regulations - All units and individuals engaged in business activities must obtain invoices when making payments, and cannot request changes to the item name or amount on the invoice [5]. - Non-compliant invoices cannot be used for financial reimbursement, and any unit or individual has the right to refuse to accept them [5]. Risks of Non-compliant Invoices - For VAT purposes, taxpayers cannot deduct input tax from output tax if the VAT deduction certificates do not comply with legal and regulatory requirements [6]. - For corporate income tax, invoices that are improperly filled out or do not meet regulations cannot be used as tax-deductible evidence [6]. - For land value-added tax, invoices lacking specific project details in the remarks section cannot be included in the deductible project amount [6]. Invoice Storage and Management - Issued invoices must be stored and managed according to regulations, and cannot be destroyed arbitrarily. The stubs of issued invoices should be kept for five years [7]. Compliance Tips - The article provides a reminder of the prohibitive regulations regarding invoice usage, emphasizing the need for compliance to avoid potential tax issues [8]. Taxpayer Credit Evaluation - Taxpayers can apply for a review of their tax credit evaluation results if they have objections to the scoring or classification before the results are finalized [14]. - The review process must be completed by the tax authority within 15 working days of receiving the application [14]. R&D Expense Deduction - Companies can still enjoy tax deductions for R&D expenses even if the project fails, as long as the expenses meet the relevant policy requirements [16][17]. - For example, if a company incurs 3 million yuan in R&D costs, it can still claim deductions based on the incurred expenses, regardless of the project's outcome [16].