According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Release (Announcement No.28 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 18), the enterprise should obtain but did not obtain the invoice. If the expenditure is true and has actually occurred, the other party shall be required to reissue or replace external vouchers such as invoices before the end of the annual settlement period. External vouchers such as reissued or reissued invoices that meet the requirements can be used as pre-tax deduction vouchers. In the process of invoice reissue and replacement, if the enterprise cannot reissue or replace the invoice due to the cancellation or cancellation of the other party, it can provide the following relevant materials to prove the authenticity of the expenses and deduct them before the enterprise income tax:
(1) Reasons for failure to reissue or exchange external vouchers such as invoices (including industrial and commercial cancellation, institution cancellation, inclusion of abnormal business households, bankruptcy announcement, etc.). );
(2) Contracts or agreements on related business activities;
(3) Payment vouchers paid in a non-cash way;
(4) Proof materials of cargo transportation;
(5) Internal vouchers for goods in and out of the warehouse;
(6) Accounting records and other materials of the enterprise.
Items 1 to 3 of the preceding paragraph are necessary information.
Therefore, if the company wants to deduct the relevant expenses before the enterprise income tax, it needs to provide the above supporting materials according to law and apply for pre-tax deduction.