【实用】已支付未取得发票的费用要计提，税前扣除这样办~

Core Viewpoint - The article discusses the treatment of expenses that have been paid but for which invoices are not received until the following year, specifically in the context of corporate income tax deductions. Group 1: Tax Deduction for Expenses - If an expense is paid in 2025 but the invoice is received in 2026, it can still be deducted in the quarterly prepayment of corporate income tax for 2026 based on the actual incurred amount without waiting for the invoice [2]. - If a company receives the invoice before the annual tax reconciliation period ends (by May 31 of the following year), it can directly use the invoice as a tax deduction without making tax adjustments [3]. Group 2: Handling Invoices Received After Tax Reconciliation - If a company receives the invoice after the annual tax reconciliation period and did not deduct the corresponding expense in the year it occurred, it can still claim the deduction in future years if it provides valid documentation to prove the expense's authenticity, with a maximum retroactive period of five years [4]. - If the tax authority notifies the company about missing invoices or non-compliant invoices after the reconciliation period, the company must obtain valid invoices within 60 days of notification [4]. Group 3: Special Cases for Invoice Recovery - If a company cannot obtain an invoice due to the counterparty being deregistered or classified as a non-compliant entity, it can still deduct the expense by providing specific documentation, including proof of the inability to obtain the invoice, contracts, payment vouchers, and internal accounting records [5].