the "rationality" of the tax law emphasizes that items that can be deducted before tax should conform to general business practices and accounting practices, and legal and appropriate reimbursement credentials must be obtained. Enterprises must change their ideas in the future. All expenses purchased from the outside or provided by the outside for employees' welfare should obtain necessary legal credentials such as invoices and receipts. Tax inspectors should also change their ideas when paying taxes. Even if the employee welfare expenses are actually charged within the scope of 1.4% of the total wages of employees in enterprises, they should carefully check whether they have legal bills.

it must be noted that enterprises often can't obtain legal invoices or receipts provided by other units for employee welfare expenses incurred within them, such as various subsidies, relief funds and settling-in expenses paid by enterprises in monetary form according to standards. For this part of welfare expenditure, whether it is the person in charge of auditing within the enterprise or the tax inspector, we should mainly pay attention to and review the rationality and authenticity of the expenditure, and not stick to the superficial form of legal credentials.

it must also be noted that, as for the question whether the legal reimbursement credentials of enterprises that have been charged in the employee welfare expenses of the current year, but only obtained the relevant expenses in the next year can be deducted before tax in the current year, although the new Enterprise Income Tax Law and the Implementation Regulations are not clear, as long as enterprises can obtain the relevant legal reimbursement credentials before the deadline for the annual settlement and payment of enterprise income tax in the next year (the end of May), they should be allowed to be deducted before tax in the current year, otherwise tax adjustment is required.