企业所得税费用扣除
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轻松办税说 ▏异常增值税扣税凭证被解除异常后这样操作
蓝色柳林财税室· 2026-01-23 01:27
Group 1 - The article discusses the process for handling VAT input tax credits that have been reversed, along with the procedures for reclaiming export tax refunds and addressing consumption tax adjustments [2] - It outlines the steps for taxpayers to confirm invoice deductions through the new electronic tax bureau, including selecting invoices and confirming deductions [2] - The article specifies that for abnormal vouchers processed before July 2021, there is no need for re-selection for deduction, and taxpayers can directly report the allowable deductible tax amount as a negative value after verification by tax authorities [2] Group 2 - The article provides guidance on how cross-regional taxpayers can handle tripartite agreements within the electronic tax bureau, allowing them to use existing agreements without needing to re-sign [8] - It details the operational steps for taxpayers to log into the electronic tax bureau and manage tripartite agreements, including confirming bank account information related to the agreements [8]