These 7 types of business can be deducted before tax without invoices:
1.Wages and salaries: including all cash remuneration for employees, such as basic salary, bonus, year-end bonus, etc., and labor contracts, salary slips, social security payment certificates and other relevant materials need to be provided.
2.Travel expense allowance: With the travel expense reimbursement form and other deduction vouchers, the transportation and accommodation payment voucher, the reason for the business trip and the approval process of the relevant department are required
3.Depreciation of fixed assets, amortization of intangible assets, amortization of long-term amortized expenses: provided that invoices have been obtained at the time of purchase
4.Eligible asset loss expense.
5.Small and sporadic expenditures: The criteria for determining are: the sales amount of taxable items engaged in by individuals does not exceed the VAT threshold. According to Cai Shui [2016] No. 36, the threshold of individual VAT is 5,000-20,000 yuan per month for regular tax payment (tax registration or temporary tax registration), and RMB 300-500 (inclusive) per day for tax payment (without tax registration). The receipt voucher needs to contain the name of the receiving unit, the name and ID number of the individual, the expenditure item, the amount of the payment and other information.
6.Sharing of water, electricity and other expenses: including the cost of water, electricity, network and other expenses in the office area rented by the enterprise. Deductions are made with external documents other than the invoice.
7.The liquidated damages paid by the enterprise for non-performance of the contract can be deducted before tax by virtue of the relevant contracts, compensation agreements, receipts or judgments, mediation documents, rulings, etc.
In addition, there is no ticket and no accounting, resulting in accounting errors;Do not solicit invoices;False invoicing;If you fail to fulfill your withholding obligations, you will face fines and even penalties if you do not handle such billless expenses well.
Flexible employment platform to solve the problem of ticketless expenditure
The flexible employment platform, the settlement and distribution of wages and commissions are carried out by the platform instead of the enterprise, and the platform provides the corresponding VAT invoice to the employing enterprise, which solves the problem of uninvoiced expenditure, and also eliminates the legal risk of the company's false invoicing or the use of non-compliant substitute tickets to evade taxes and avoid taxes.