Core Viewpoint - The article discusses the process of retroactively claiming tax deductions for previous years' expenses through proper documentation, specifically focusing on the management of tax deduction vouchers as per the regulations set by the State Administration of Taxation [9]. Group 1: Understanding Vouchers - Vouchers are essential for calculating corporate income tax and must prove that reasonable expenses related to income have occurred, allowing for tax deductions [7]. - Vouchers are categorized into internal and external types, with internal vouchers being self-made by the company and external vouchers obtained from other entities or individuals [7]. Group 2: Retroactive Claims - Companies can retroactively claim tax deductions for expenses from previous years if they obtain the necessary vouchers within a five-year period, as stipulated by the State Administration of Taxation [9]. - An example illustrates that if Company A failed to obtain an invoice for a 1 million yuan expense in 2020 but later received a compliant invoice in 2023, it can still claim the deduction for the 2020 tax year [10].

Core Viewpoint - The article discusses the implications of non-compliant invoices on corporate tax deductions and provides guidance on how companies can rectify such issues to ensure tax compliance [7][8]. Group 1: Non-compliant Invoices - Non-compliant invoices, including those that are privately printed, forged, altered, or improperly filled out, cannot be used as tax deduction vouchers [7]. - Companies must request compliant invoices before the end of the annual tax settlement period to ensure that genuine expenses can be deducted [7][8]. Group 2: Procedures for Rectification - If a company encounters a situation where the other party has been deregistered, it can still deduct expenses by providing specific documentation to prove the authenticity of the expenditure [5]. - Essential documents required include proof of the inability to obtain compliant invoices, relevant contracts, non-cash payment vouchers, transportation proof, internal inventory records, and accounting records [5][8]. Group 3: Policy References - The article references the National Taxation Administration's regulations regarding tax deduction vouchers, emphasizing the importance of compliance and the procedures for rectifying non-compliance [7].

Group 1 - The article discusses the conditions under which high-temperature allowances can be issued by employers, emphasizing that they cannot be distributed arbitrarily [2] - It clarifies the distinction between high-temperature allowances and employee heat prevention and cooling expenses, noting that they belong to different categories [3][7] - High-temperature allowances are included in the total wage amount for tax purposes, while employee heat prevention and cooling expenses are classified as employee welfare expenses, affecting their tax deductibility [5][6] Group 2 - The article highlights that reasonable wage and salary expenses incurred by enterprises are deductible, while employee welfare expenses are deductible only up to 14% of the total wage and salary amount [6]

Core Viewpoint - The article discusses the regulations and guidelines regarding employee education expenses in enterprises, including what can be deducted from taxable income and the limits on such deductions [4][5]. Group 1: Employee Education Expenses - Employee education expenses that can be deducted include various training costs such as on-the-job training, vocational skills certification, and expenses for educational equipment [3][4]. - The limit for tax-deductible employee education expenses is set at 8% of the total salary expenses, effective from January 1, 2018, with any excess being carried forward to future tax years [4]. Group 2: Tax Deductibility of Training Costs - Costs incurred for training nuclear power plant operators can be deducted as part of the enterprise's operating costs, but must be distinctly accounted for from general employee education expenses [2]. - Only actual expenses incurred for employee education can be deducted; any amounts accrued but not actually spent on training cannot be deducted from taxable income [5]. Group 3: Continuing Education Costs - Costs for employees' continuing education, such as tuition fees for degree programs, are considered personal expenses and cannot be deducted from the enterprise's taxable income [5].

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 广告费和业务宣传费如何在税前扣除？ 答： 企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务 主管部门另有规定外，不超过当年销售(营业)收入 15% 的部分，准予扣除； 超过部分，准予在以后纳税年度结转扣除。 广告费和业务宣传费支出有什么特殊规定？ 答： 按照《财政部 税务总局关于广告费和业务宣传费支出税前扣除有关事项 的公告》（财政部 税务总局公告2020年第43号）的规定：自2021年1月1日起 至2025年12月31日止，对化妆品制造或销售、医药制造和饮料制造（不含酒 类制造）企业发生的广告费和业务宣传费支出，不超过当年销售（营业）收入 30%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。 问题三 企业发生的广告费和业务宣传费怎么确认销售（营业）收入的基数？ Answer 问题四 Answer 答：企业在计算业务招待费、广告费和业务宣传费等费用扣除限额时，其计算 基数应包含两部分：销售（营业）收入和视同销售收入额。 销售（营业）收入：是指企业销售商品、产品、原材料、包装物、低值易耗品 以及其他存货取得的收入；企业 ...

Group 1 - The article discusses the tax deduction rules for business hospitality expenses incurred by enterprises, stating that 60% of the expenses can be deducted, with a cap of 0.5% of the annual sales revenue [1][2] - It clarifies that the calculation base for business hospitality expenses includes both sales revenue and deemed sales revenue, which encompasses various income sources from goods and services [1] - For enterprises in the preparatory phase, business hospitality expenses can be deducted at 60% of the actual amount and included in the startup costs [1] Group 2 - The article outlines specific regulations for enterprises engaged in equity investment, indicating that they can calculate the deduction limit for business hospitality expenses based on dividends and capital gains received from invested companies [2]

Core Viewpoint - The article discusses the tax treatment of various employee compensation and related expenses, emphasizing the criteria for reasonable salary deductions and the handling of temporary and seasonal workers' costs [1][2]. Group 1: Reasonable Salary and Compensation - "Reasonable salary" is defined as the actual salary paid to employees according to the company's established salary system, which must comply with industry and regional standards [1]. - The tax authority assesses the reasonableness of salaries based on several principles, including the existence of a formal salary system and the orderly adjustment of salaries over time [1]. Group 2: Tax Deductions for Labor Costs - Expenses for external labor dispatch can be deducted from taxable income, categorized as either labor costs or salary expenses depending on the payment recipient [1]. - Costs incurred for seasonal workers, temporary workers, and interns are also deductible, classified as salary expenses and welfare expenses [1]. Group 3: Year-End Salary Payments and Stock Incentives - Salaries paid before the annual tax settlement can be deducted in the corresponding tax year [2]. - Stock incentive plans can be deducted as salary expenses, but only under specific conditions related to the timing of stock options and the fulfillment of performance criteria [2].

欢迎扫描下方二维码关注： 1.12366热点问题解答(一)——高新技术企业购置设备器具企业所得税税前如何扣除 4. 12366热点 问题解答(四) ——如何使用"简易注销预先提示服务" 5 12366热点问题解答(五) ——增值税一般纳税人报表相关问题 您好，请问企业所得税税前不能扣除项目都有那些？银行罚息可 以税前扣除吗？ 答： 根据《中华人民共和国企业所得税法》第十条规定：在计算应纳 税所得额时，下列支出不得扣除： （一）向投资者支付的股息、红利等权益性投资收益款项； （二）企业所得税税款； （三）税收滞纳金； （四）罚金、罚款和被没收财务的损失； （五）本法第九条规定以外的捐赠支出； （六）赞助支出； （七）未经核定的准备金支出； （八）与取得收入无关的其他支出。 根据《中华人民共和国企业所得税法》第八条规定:"企业实际发生的 与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支 出，准予在计算应纳税所得额时扣除。" 银行罚息属于纳税人按照经济合 同规定支付的违约金，不属于行政罚款范围，所以可以税前扣除。 您好，我公司2024年度实际发生的部分成本费用，未能及时取得 有效凭证，在企业所得税汇 ...

欢迎扫描下方二维码关注： 1. 参加"跨校联合培养"需要到国外读书几年的，是否可以按照子女教育扣除? 答： 一般情况下，参加"跨校联合培养"的学生， 原学校继续保留学生学籍 ，子女在国外读书期间， 父母可以享受子女教育专项附加扣 除。 2. 纳税人参加夜大、函授、现代远程教育、广播电视大学等学习，是否可以享受继续教育扣除? 答： 纳税人参加夜大、函授、现代远程教育、广播电视大学等学习， 所读学校为其建立学籍档案的，可以享受学历(学位)继续教育扣除 。 3. 大病医疗支出中，纳税人年末住院，第二年年初出院，这种跨年度的医疗费用，如何计算扣除额?是分两个年度分别扣除吗? 答： 纳税人年末住院，第二年年初出院，一般是在出院时才进行医疗费用的结算。纳税人申报享受大病医疗扣除， 以医疗费用结算单上 的结算时间为准 ，因此，该医疗费用支出属于是第二年的支出。 热点梳理 问答来啦 现在正值个税年度汇算期间，有纳税人来电咨询关于个人所得税专项附加扣除的相关问题，这一期申税小微收集整理了一篇专题问答，大 家快一起来看看吧~ 12366 4. 我有一套住房，是公积金和商贷的组合贷款，公积金中心按首套贷款利率发放，商业银行贷款按普 ...

企业统一给员工体检，发生的体检费用支出能否在企业所得税税前扣除？ 答：根据《 中华人民共和国 企业所得税法实施条例》第四十条规定，企业发生的职工福利费支出，不超过工资、薪金总额 1 4%的部分，准予扣除。《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》(国税函〔200 9〕3号)第三条规 定，《实施条例》第四十条规定的企业职工福利费，包括以下内容：（二）为职工卫生保健、生活、住房、交通等所发放的各 项补贴和非货币性福利，包括企业向职工发放的因公外地就医费用、未实行医疗统筹企业职工医疗费用、职工供养直系亲属医 疗补贴、供暖费补贴、职工防暑降温费、职工困难补贴、救济费、职工食堂经费补贴、职工交通补贴等。 欢迎扫描下方二维码关注： 因此，员工体检费用可以按照职工福利费的相关规定在税前限额扣除。 企业向劳务派遣员工发放的福利费可以税前扣除吗? Answer 答： 根据《国家税务总局关于企业工资薪金和职工福利费等支出税前扣除问题的公告》(国家税务总局公告2015年第3 4号)第 三条的规定，企业接受外部劳务派遣用工所实际发生的费用，应分两种情况按规定在税前扣除：按照协议（合同）约定直接支 问题一 Answer ...