According to the regulations, under normal circumstances, enterprises cannot deduct expenses before tax without invoices. If the expenses that have actually occurred in this year but have not been invoiced, as well as the costs that have been confirmed in accounting, have not been invoiced before the end of the annual enterprise income tax settlement, the tax should be increased and reduced, and when the invoices are obtained, the tax should be reduced retrospectively in the year in which the costs actually occurred.
1. If the expenses are VAT taxable behaviors (such as consulting fees, agency fees, etc.). ), there are different rules according to the seller's tax registration category:
(1) If the seller has registered tax, only the invoice can be used as the tax deduction certificate, and the receipt cannot be deducted before tax.
(2) If the seller is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, it can be deducted by receipt, transfer payment voucher, internal audit voucher, etc.
Here, the judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant policies of value-added tax. "Individuals" mainly refer to natural persons and individual industrial and commercial households that are not recognized as general taxpayers of value-added tax.
(1) Sporadic transactions of natural persons: that is, if taxes are paid on a per-transaction basis, the sales amount of each transaction (day) is below 500 yuan (inclusive);
(2) Sporadic transactions of individual industrial and commercial households not recognized as general VAT taxpayers: monthly sales10.5 million (quarterly tax payment of 450,000) and below (latest standard).
2. Expenses are non-VAT taxable behaviors (such as liquidated damages for contract termination) and can be deducted from receipts, transfer vouchers and internal payment audit vouchers.
legal ground
Measures for the administration of pre-tax deduction vouchers for enterprise income tax
Article 9 If the expenditure items of an enterprise in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has gone through tax registration, and its expenditure is deducted by invoices (including invoices issued by tax authorities according to regulations); The other party is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, and its expenses are deducted before tax with invoices or receipts and internal vouchers issued by the tax authorities. The receipt shall include the name of the payee, personal name and ID number, expenditure items, the amount received and other relevant information.
The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies.
Where there are other provisions on the issuance of invoices for taxable items in State Taxation Administration of The People's Republic of China, the prescribed invoices or bills shall be used as pre-tax deduction vouchers.