漫解税收｜发票没法补开换开,还能在税前扣除吗？

Group 1 - The article discusses issues related to invoice verification, highlighting that discrepancies in supplier information or invoice codes require further verification or reissuance of the invoice [4] - It mentions that if a company has been deregistered, invoices cannot be reissued, raising concerns about tax deductions for those expenses [9][10] - The article provides guidance on how companies can prove the authenticity of expenses when invoices cannot be reissued due to special circumstances such as deregistration [10] Group 2 - The article clarifies that real estate companies are not eligible for the R&D expense super deduction policy, as specified by tax regulations [17] - An example is given where a construction company incurred 1.5 million yuan in R&D expenses but cannot benefit from the super deduction due to being classified under the real estate industry [18] - It outlines the specific industries that are excluded from the R&D expense super deduction policy, including real estate, which is explicitly mentioned [17][18] Group 3 - The article explains that individual consumers cannot request a special VAT invoice, as the law stipulates that such invoices can only be issued to business entities [20][22] - It cites the VAT regulations that prohibit issuing special VAT invoices to individual consumers, allowing only ordinary invoices [21][22] Group 4 - The article discusses the criteria for determining whether a branch office qualifies as a small and micro enterprise for tax benefits, emphasizing the need to aggregate data from the main office and all branches [25] - It references the announcement from the National Taxation Bureau regarding the management of small and micro enterprise tax incentives [25]