Solid Wu understands
" total bureau of national tax Wu about releasing < enterprise income tax proof government measure is deducted before duty > announcement " (announcement of total bureau of national tax Wu 2018 the 28th) regulation, since July 1, 2018, the proof is deducted before should obtaining bill to serve as duty, because the other side is cancelled, cancel, be done business by revoke lawfully charter, be maintained to be by the tax authority blame is normal door wait for special account to cannot obtain bill, after confirming defray authenticity by relevant data, corresponding defray can be deducted before duty.
Among them in relevant data " necessary data " include: The payment that uses blame cash means to pay proof;
Introduce out-of-pocket expense namely, appear afore-mentioned " before should obtaining bill to serve as duty, deduct but announcement stipulates special account cannot obtain bill " , no matter other data is much " sufficient " cannot deduct before duty.
Solid Wu case: Do not be afraid of 10 thousand be afraid of in case
[exemple] the enterprise buys raw material, money also paid, still do not have when make out an invoice, the other side " break couplet " , by be maintained to be by the tax authority blame is normal door, can according to relevant provision " after confirming defray authenticity by relevant data, corresponding defray can be deducted before duty " , specific data includes:
1. sale just includes blame is normal manage door wait for proof data;
The contract of activity of 2. relevant business or agreement (if did not sign a contract,include, the data such as the particular paper that usable both sides affirms is replaced) ;
The payment that 3. uses blame cash means to pay proof;
4. the proof data of freightage (or express bill) ;
Proof of interior of 5. goods put in storage, delivery of cargo from storage;
Record of business accounting of 6. company treasurer and other data.
Before the paragraph is necessary data the 1st times to the 3rd.
Remind:
(1) if buy the out-of-pocket expense that raw material introduces at that time, no matter other data is much " sufficient " cannot deduct before duty.
(3) do not be afraid of 10 thousand, be afraid of in case, the unit revises the relevant interior about paying money external to administer a regulation as soon as possible, proposal: Purchase raw material, equipment, praedial etc should obtain bill cannot the defray that the spot obtains bill, or defray exceeds certain specified amount to spend (according to the unit actual condition decides) , must not use out-of-pocket expense!
(4) although policy is carried out since July 1, 2018, but proposal this day rises, the relevant interior that modification unit pays money external administers a regulation.
Policy basis
Gao Du accomplishs profession of your wealth tax to dream!
Mr Gao Du still prepared 118 pieces of financial people to you form of commonly used Excel (as follows) : The little companionate secret of need believes me to send " form " two words can
