Core Viewpoint - The article discusses the regulations regarding the acceptance of value-added tax (VAT) invoices, emphasizing that companies have the right to refuse invoices that do not comply with legal requirements [3][5]. Summary by Sections Invoice Compliance Regulations - According to the "Invoice Management Measures" of the People's Republic of China, any invoice that does not meet the specified requirements can be rejected by any unit or individual [3]. - The "VAT Special Invoice Usage Regulations" stipulate that invoices must be complete and correspond to actual transactions, with clear handwriting and no line compression or misalignment [4][5]. Specific Cases for Refusal - Invoices with incomplete or unclear information, or those that are improperly filled out (e.g., missing taxpayer identification numbers) can be refused [5]. - Invoices that do not include required information in the remarks section, such as details about transportation services, are also grounds for refusal [5]. Conclusion - The article concludes by reinforcing the importance of understanding these regulations to ensure compliance and the ability to reject non-compliant invoices in the future [3].

Core Viewpoint - The article emphasizes the importance of compliance with invoicing regulations, highlighting that non-compliant invoices cannot be used for tax deductions, refunds, or reimbursements [4][6]. Invoicing Regulations - All units and individuals must issue invoices in numerical order, ensuring complete and accurate information, and must print all copies at once with consistent content [4]. - Invoices lacking the payer's full name or taxpayer identification number are deemed non-compliant and cannot be used for tax deductions or refunds [4]. - Since July 1, 2017, businesses must provide their taxpayer identification number or unified social credit code when requesting VAT invoices, and sellers must include this information on the invoices [4]. Consequences of Non-compliance - Obtaining non-compliant invoices can lead to significant issues, including the inability to use them as tax evidence [6]. - Any unit or individual is prohibited from issuing invoices that do not reflect actual business transactions, including altering item names or amounts on invoices [6]. Additional Information - The article references specific regulations from the National Taxation Administration regarding VAT invoice issuance and compliance [4][12].

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].