【合规开票】赊销业务货物已发出但款未收，发票何时开具？

Group 1 - The article discusses the tax implications of employers covering personal income tax for employees, stating that such payments should be considered part of the employee's salary and cannot be deducted from corporate income tax if classified as management expenses [9]. Group 2 - The article defines "abnormal losses" as losses due to mismanagement, theft, spoilage, or legal violations leading to confiscation or destruction of goods or real estate [12]. - It specifies that input tax credits cannot be claimed for goods related to abnormal losses, including those from services and materials used in construction or renovation of real estate [13].