合规经营小贴士——企业所得税税前扣除凭证问答（一到二）

Core Viewpoint - The article emphasizes the importance of adhering to the principles of authenticity, legality, and relevance in tax deduction vouchers for corporate income tax, as outlined in the State Administration of Taxation's Announcement No. 28 of 2018, which serves as a guideline for all resident and non-resident enterprises [2][12]. Summary by Sections Tax Deduction Vouchers - Enterprises must obtain genuine, legal, and relevant tax deduction vouchers to support the calculation of taxable income [4]. - Tax deduction vouchers are categorized into internal and external vouchers, with internal vouchers being self-made documents for accounting purposes [4][5]. Types of Vouchers - Internal vouchers include original accounting documents such as payroll sheets and depreciation schedules [4]. - External vouchers consist of invoices, fiscal receipts, tax payment certificates, and payment receipts obtained from other units or individuals [5]. Invoice Requirements - For expenditures that fall under VAT taxable items, invoices must be used as deduction vouchers if the counterparty is a registered VAT taxpayer [6][7]. - In cases where the counterparty does not require tax registration, tax authorities' issued invoices or a combination of payment receipts and internal vouchers can be used [9]. Small Transactions - For small transactions where the single sale amount is less than 500 yuan, a payment receipt with the individual's name, ID number, expenditure item, and amount can be used alongside internal vouchers [12]. Non-VAT Taxable Items - For expenditures not subject to VAT, external vouchers other than invoices can be used for deductions if the counterparty is an organization, while internal vouchers are required if the counterparty is an individual [12]. Shared Expenses - For shared services or assets, expenses can be deducted using invoices and split documents [12]. Non-compliant Vouchers - Non-compliant invoices or vouchers cannot be used as tax deduction evidence [12][18]. - If a company fails to obtain necessary invoices or vouchers, it must request replacements before the annual tax settlement period ends to qualify for deductions [18]. Documentation for Deductions - Companies must provide proof of the inability to obtain invoices or vouchers due to specific reasons, such as business license cancellation, to validate the authenticity of expenditures for tax deductions [18][19].