Group 1 - The article discusses the timing for obtaining tax deduction certificates, stating that companies should acquire these certificates before the end of the annual corporate income tax settlement period [4] - If a company incurs expenses but has not yet received the invoice, it can provisionally account for these expenses based on the recorded amounts during the quarterly income tax prepayment, but must provide valid certificates during the annual settlement [4] - In cases where a company cannot obtain invoices due to the other party's cancellation or revocation of business licenses, it can still deduct expenses if it provides sufficient documentation to prove the authenticity of the expenses [4][5] Group 2 - The article clarifies that if a company failed to obtain tax deduction certificates for expenses in previous years, it can still deduct these expenses in the current year if it acquires valid certificates that meet the requirements [5] - It raises a question about whether a company can deduct the full amount of 3.2 million yuan for equipment purchased in the current year as a tax deduction [8]
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蓝色柳林财税室·2026-03-31 00:44