How to fill in the high-value consulting invoice and whether it is deducted before tax?

1. If the company signs a contract with the consultant and issues an invoice, the company should pay in the way agreed in the contract at this time without pre-tax deduction. When filling in the relevant enterprise income tax return, you can fill in the relevant columns such as "other deductions" or "ticket purchase".

2. If the company does not sign a contract with the consultant, but pays by verbal agreement, the company needs to issue a payment voucher to the consultant first. Then deduct the relevant taxes and fees in the payment process, and then distribute the remaining amount to the consultant. When filling in the relevant enterprise income tax return, you can fill in the relevant columns such as "other deductions" or "ticket purchase".