Core Viewpoint - The article discusses the handling of abnormal VAT invoices, emphasizing the importance of compliance with tax regulations and the consequences of failing to address issues related to these invoices [9][10][11]. Group 1: Definition and Identification of Abnormal Invoices - Abnormal invoices are defined as those where the issuing enterprise has not fulfilled tax obligations and has evaded tax authority oversight [4]. - Tax authorities identify these enterprises through various methods, including on-site investigations and inquiries [4]. Group 2: Criteria for Abnormal VAT Invoices - A VAT invoice is classified as abnormal if the cumulative input tax amount from abnormal invoices accounts for 70% or more of the total input tax for the same period [5]. - Additionally, if the cumulative input tax from abnormal invoices exceeds 50,000 yuan, it is also classified as abnormal [5]. Group 3: Handling Procedures for Abnormal Invoices - For invoices that have not been declared for input tax deduction, the deduction is temporarily suspended [11]. - If the invoices have been declared, they must be treated as input tax to be reversed unless otherwise specified [11]. - In cases involving export tax refunds, if the refund has not been processed, the refund application is suspended; if it has been processed, the tax authority will recover the refunded amount [11]. Group 4: Employee Welfare Expenses - Employee welfare expenses, including health check costs, can be deducted from corporate income tax, provided they do not exceed 14% of the total salary expenses for the year [17]. - Companies must maintain separate accounts for employee welfare expenses to ensure accurate reporting and compliance with tax regulations [17][18].