Discover if where manages,disagreement compasses bill wants?
(one) did not obtain bill in those days, but spend those who obtain bill with the year after next, should distinguish processing of two kinds of circumstances:
It is obtain before collecting pay calculating Qing Dynasty, namely the defray of enterprise happening, becoming year did not obtain bill, but second year obtain before May 31. " total bureau of national tax Wu about enterprise income tax the announcement of a certain number of problems " (announcement of total bureau of national tax Wu 2011 the 34th) the 6th regulation, the enterprise spends the relevant cost that produces actually, charge in those days, because all sorts of reasons fail to obtain the significant evidence of this cost, charge in time, the enterprise is when prepay quarter income tax, but of short duration produces amount to undertake business accounting by Zhang face; But when collecting pay calculating Qing Dynasty, should complement the significant evidence that provides this cost, cost. Accordingly, can be in defray is deducted before duty in those days.
2 be obtain after collecting pay calculating Qing Dynasty. The defray of enterprise happening, becoming year and bill was not obtained before May 31 second year, do not allow to be deducted before duty; But after the enterprise is in, year is obtained, be restrospect to be is defray happening deducted in those days or in obtain bill to be deducted in those days? Executive regulations of law of enterprise income tax sets the 9th times, enterprise should the computation of specified amount of pay taxes income, with authority duty happens make for the principle, attribute current income and charge, no matter whether does money close pay, all serve as current income and charge; Do not attribute current income and charge, although money has been in current close pay, all the income with current nonfeasance and charge. Wu of this byelaw and finance of the State Council, duty is in charge of a branch to have formulary except additionally. Accordingly, year should be belonged to to deduct in defray happening.
In the meantime, " total bureau of national tax Wu answer about enterprise income tax a certain number of duty Wu handle specified number of pay taxes income the announcement of the problem " (announcement of total bureau of national tax Wu 2012 the 15th) the 6th regulation, provide the concerned provision of the law according to taxation ask forring, discover to the enterprise year happens actually before, answer to deduct and did not deduct the pay that deducts less perhaps before enterprise income tax according to taxation regulation, enterprise make special declare after reaching a specification, allow is chased after fill to produce year computation to deduct to this project, but chase after fill affirm deadline must not exceed 5 years. Accordingly, the enterprise should be made to director tax authority to this special declare reach a specification.
(2) bill is missing
Missing to bill, respect of value added tax has detailed regulation, but in income tax respect Shang Moming sets truly. The author thinks, ask make out an invoice just is opened afresh above all, if make out an invoice just cannot be opened afresh, below the premise that happens really in defray, requirement make out an invoice just offers a proof, before can allowing business tax, deduct.
The tax authority of some places is made to this clear, be worth reference. For instance, " the announcement that bureau of tax of state of Ningxia Hui Autonomous Region, land tax bureau manages a certain number of problems about making clear enterprise income tax " the 14th regulation, according to the principle of form of overweight of essence of enterprise income tax, missing to the enterprise already filled and have pay clearly the average bill of unit name (bill couplet) , open in bill just cannot repeat the case that opens bill to fall, inside 5 weekday that the enterprise should lose at discovery written report its director tax authority, state in the newspaper become invalid. To the proof that opens bill to just ask for Ceng Yu some year some month some day to open such-and-such bill, make clear acquire the bill unit name, unit that buy goods or serves number of encode of course of word of amount of amount, monovalent, norms, big the ordinary form of a Chinese numeral, bill, bill, bill, or the counterfoil couplet that asks to open bill to just offer a missing bill or photocopy of couplet of charge to an account, classics director regards proof of charge to an account as enter an item in an account after tax authority examine and verify.
(3) bill is changed
If the enterprise obtains bill disagreement rule and already deducted before duty, whether to allow an enterprise to be changed? The author considers as possible, replace bill of original disagreement compasses, make pay taxes adjust no longer
