疑难解码器 ▏ 关于企业所得税税前扣除凭证，这些记得关注！

Group 1 - The definition of pre-tax deduction vouchers refers to various certificates that prove reasonable expenses related to income, which can be deducted before calculating corporate income tax [2] - The applicable subjects for pre-tax deduction vouchers include resident and non-resident enterprises as defined by the Corporate Income Tax Law and its implementation rules [2] Group 2 - The principles followed in the management of pre-tax deduction vouchers include authenticity, legality, and relevance [4][5] - Authenticity means that the economic transactions reflected by the vouchers are real and that the expenses have actually occurred [4] - Legality indicates that the vouchers comply with relevant laws and regulations [4] Group 3 - Pre-tax deduction vouchers are categorized into internal and external vouchers based on their source [6][7] - Internal vouchers are original accounting documents created by enterprises according to national accounting laws and regulations when expenses occur, such as payroll records [7] - External vouchers include invoices, fiscal receipts, tax payment certificates, and other payment receipts issued by other entities or individuals [8] Group 4 - Enterprises must obtain pre-tax deduction vouchers before the end of the annual corporate income tax settlement period [10] - If an enterprise has not obtained the necessary invoices or external vouchers before the settlement period ends, it must request replacements or corrections before this deadline [10] - If notified by tax authorities about missing or non-compliant vouchers after the settlement period, enterprises have 60 days to obtain compliant vouchers or provide documentation proving the authenticity of the expenses [11] Group 5 - Enterprises can retroactively deduct expenses from previous years if they obtain compliant vouchers or provide proof of expense authenticity within five years [12]