Group 1 - The article discusses two scenarios for cross-year invoices: when both the economic transaction and payment occur in the previous accounting year but the invoice is issued in the next accounting year, and when the invoice is issued in the previous accounting year but reimbursement and accounting occur in the next accounting year [2] - Companies can temporarily calculate the quarterly income tax based on the book amount when actual costs and expenses are incurred but valid vouchers are not obtained in time. Valid vouchers must be provided before the annual tax reconciliation [5][6] - If a company discovers expenses that should have been deducted in previous years but were not, it can make a special declaration and adjust the tax deduction retroactively, with a confirmation period not exceeding five years [8][10] Group 2 - Companies are advised to plan ahead and manage the retention of supporting documents for expenses without invoices, ensuring that contracts, payment proofs, and accounting records are properly stored to verify the authenticity of expenses [11][12][13] - The article emphasizes the importance of timely reimbursement procedures and estimating amounts for expenses that cannot be invoiced on time, ensuring proper accounting reserves are made [12]

Group 1 - The article discusses the classification of various allowances and subsidies, such as communication allowances and travel reimbursements, and their inclusion in the calculation of taxable wages for employees [5][6]. - Communication subsidies provided by employers, whether reimbursed or directly issued, should be included in the taxable wage calculation [5]. - Travel allowances that are regularly distributed and can be freely used by employees are considered taxable wages, while those that are specifically for travel expenses and not regularly distributed are not [5]. Group 2 - Employee welfare expenses, including various forms of cash and in-kind benefits, should be assessed individually to determine if they are taxable wages, based on their nature and the regulations in place [5]. - Deductions from wages due to sick leave or personal leave are not included in the taxable wage total, as per the labor wage statistical reporting system [5].