VAT: pre-tax deduction vouchers (only general taxpayers can deduct) VAT invoices, purchase vouchers for agricultural products, customs payment vouchers, and goods transportation invoices.

The scope of employee welfare expenses, in the Ministry of Finance and the State Administration of Taxation letter have relevant provisions and inconsistent, and the State Administration of Taxation in the tax Q&A made it clear that in the income tax in accordance with the documents of the State Administration of Taxation letter; in the accounting treatment in accordance with the documents of the Ministry of Finance Caitong. If there is inconsistency, then follow the standard of the tax law.

In practice, we must also pay attention to the principle of tax law priority in other aspects of the embodiment, such as the contract states that the transfer of equity generated by the individual income tax borne by the individual, but by the other party to bear this part of the cost, in practice, if there is no payment of personal income tax, the tax department will still look for the individual to bear responsibility.

Changes in accounting policies and changes in accounting estimates of an enterprise should have a reasonable commercial purpose and not be for the main purpose of reducing, exempting or postponing the payment of taxes. The tax authorities are authorized to make reasonable adjustments where there is evidence that an enterprise has abused its accounting policies or accounting estimates resulting in the reduction, exemption or postponement of tax payment.

The tax authorities are both policy makers and policy enforcers, so the so-called "reasonable" for the tax authorities have more room for maneuver, while for the taxpayers is more difficult to grasp.

For example, the depreciation of fixed assets, enterprises in the newly established will often be depreciated over a long period of time to reduce the current costs and expenses, otherwise the tax may not be able to make up for the year's loss; and in the profit, the depreciation will be shortened, depreciation becomes large, the cost increases, the tax becomes less, the tax authorities will be adjusted to the enterprise in this case.

Baidu Encyclopedia - Pre-tax Deduction