涉税专业服务机构合规经营进阶指南（五）| 服务协议变更与终止操作

Group 1 - The article discusses the procedures for enterprises to handle expenses incurred in the current year for which valid invoices have not been obtained, allowing them to account for these expenses based on the amounts recorded in their books during quarterly income tax prepayments [10][11] - According to the announcement by the State Administration of Taxation, enterprises must obtain valid invoices or external vouchers for expenses that have actually occurred, and if not obtained, they should request the counterpart to issue or replace the invoices before the end of the annual tax settlement period [10][15] - If an enterprise is unable to obtain invoices due to special circumstances such as the counterpart's business license being revoked, they can provide alternative documentation to substantiate the authenticity of the expenses for tax deduction purposes [11][14] Group 2 - The article outlines that for fixed assets, if the full invoice has not been obtained due to outstanding payments, the enterprise can provisionally include the contractually agreed amount in the tax base for depreciation, with adjustments to be made within 12 months after the asset is put into use [11] - It is stated that expenses that were not deducted in the year they were incurred can be retroactively deducted in subsequent years if valid invoices or supporting documents are obtained, with a limitation of five years for such retroactive claims [15] - The article clarifies that wages and salaries that are accrued and actually paid to employees before the end of the annual tax settlement are eligible for tax deductions in the year they are accrued [18]