Core Viewpoint - The article emphasizes the importance of obtaining valid tax deduction vouchers for corporate income tax calculations, detailing the types of vouchers, their sources, and the necessary documentation for compliance [1][14]. Tax Deduction Vouchers - Tax deduction vouchers are classified into internal and external vouchers, with internal vouchers being self-made by the company for accounting purposes, and external vouchers obtained from other entities or individuals [2][15][18]. Time Requirements - Companies must obtain tax deduction vouchers before the end of the annual corporate income tax settlement period as stipulated by tax laws [3][19]. Retention of Documentation - Companies are required to retain relevant documentation related to tax deduction vouchers, including contracts, expenditure evidence, and payment vouchers, to verify the authenticity of the vouchers [5]. Important Considerations - Companies must not use invalid vouchers, such as those that are forged, altered, or do not comply with national laws, for tax deductions. If a company fails to obtain valid vouchers within the specified timeframe, the corresponding expenditures cannot be deducted in that fiscal year [6][8]. FAQs - If a company incurs expenses without obtaining invoices but can prove the expenses are real, it must request the other party to issue valid invoices before the end of the settlement period to qualify for tax deductions [7]. - In cases where a company receives non-compliant invoices, it must also seek valid replacements within the same timeframe to ensure the expenses can be deducted [8]. - If a company cannot obtain valid invoices due to the other party's business status (e.g., cancellation of business license), it can still deduct expenses by providing specific documentation to prove the authenticity of the expenditures [10][25]. Types of Vouchers - Internal vouchers are used for accounting of costs, expenses, and losses, while external vouchers include invoices, tax payment receipts, and other documents proving the occurrence of expenditures [15][18].

Core Viewpoint - The article discusses the importance of tax deduction vouchers for corporate income tax and outlines the principles, types, and requirements for obtaining these vouchers [1][2]. Group 1: Tax Deduction Vouchers - Tax deduction vouchers are essential for calculating taxable income, proving that reasonable expenses related to income have occurred [1]. - There are two main types of vouchers: internal vouchers, which are self-made by the company, and external vouchers, which are obtained from other entities [2]. Group 2: Principles and Requirements - Companies must obtain tax deduction vouchers before the end of the annual tax settlement period, with specific procedures for different scenarios [2][3]. - If vouchers are not obtained before the settlement period ends, companies have 60 days to rectify the situation after being notified by tax authorities [3]. - Companies can claim deductions for expenses from previous years if they obtain valid vouchers or provide evidence of the expenses within five years [3]. Group 3: Validity of Vouchers - Vouchers must reflect real economic activities, comply with legal standards, and be relevant to the expenses they represent [4]. - Companies should retain supporting documents related to tax deduction vouchers to verify their authenticity [6]. - Invalid vouchers, such as those that are forged or improperly issued, cannot be used for tax deductions [6].

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