税费诉求回音壁 | 财务人员注意！这些支出不能在企业所得税税前扣除!

Group 1 - The article discusses the types of expenses that companies cannot deduct from their corporate income tax, emphasizing the importance of compliance with tax regulations [2] - Non-compliant invoices, such as those lacking proper details or using fake documents, lead to disallowed deductions [2] - Expenses unrelated to business operations, such as personal purchases by shareholders or employees, are also non-deductible [2] Group 2 - Administrative fines and penalties, including those from tax authorities for late filings, cannot be deducted from corporate income tax [2] - The distinction between administrative fines and operational penalties is highlighted, where only operational penalties with compliant invoices can be deducted [2] - Examples illustrate that fines and late fees incurred due to regulatory non-compliance are not deductible [2]