If the court orders the enterprise to pay compensation, but is unable to obtain an invoice, can this expenditure be deducted before tax?
Answer: Article 8 of the Enterprise Income Tax Law of the People's Republic of China (Order No. 63 of the President of the People's Republic of China): "Reasonable expenses actually incurred by an enterprise in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted in the calculation of taxable income." Therefore, if the compensation is related to the production and operation of the enterprise and is incurred by the enterprise due to the contractual act, it can be deducted before tax. If the court orders the enterprise to pay compensation, the enterprise can use the court's judgment and the receipt issued by the payee as proof of deduction.
Can the invoices obtained by taxpayers from abroad be used as proof of pre-tax deduction of enterprise income tax?
Answer: According to Article 33 of the "Decision on Amending the Measures of the People's Republic of China on the Administration of Invoices" (Order No. 587 of the People's Republic of China), "if the invoices or vouchers related to tax payment obtained by units and individuals from outside China are in doubt during the tax review, they may require them to provide confirmation certificates from overseas notary institutions or certified public accountants, and they can only be used as vouchers for bookkeeping and accounting after being reviewed and approved by the tax authorities." ”
If a general taxpayer applies the simplified method for tax calculation, can a special VAT invoice be issued?
Answer: Except for the following circumstances, special invoices can be issued for taxable items subject to the simplified tax calculation method:
1) The apheresis station that belongs to the general VAT taxpayer sells human blood for non-clinical use, and the tax payable is calculated according to the simple method according to the 3% levy rate;
2) Taxpayers sell used goods;
3) The sale of fixed assets used by oneself shall be taxed at a reduced rate of 2%;
4) Other circumstances in which special invoices shall not be issued as stipulated by tax regulations.
How do the general contractor and the subcontractor issue invoices for construction subcontracting projects?
Answer: The subcontractor invoices the general contractor for the contracted project, and the general contractor issues a VAT invoice to the construction project employer in full according to the regulations, and the face of the invoice does not reflect the difference and deducts the subcontract.
If a taxpayer provides construction services and the head office pays or accepts the goods or services purchased for the construction projects of its branches, resulting in the actual payment unit of the purchased goods being inconsistent with the name of the purchasing unit indicated on the special VAT invoice, can the input VAT be deducted?
Answer: In accordance with the principle of substance over form, according to the provisions of Guo Shui Han No. 2006 No. 1211, the special VAT invoice obtained by the branch for the purchase of goods from the ** merchant shall be paid by the head office in a unified manner, resulting in the inconsistency between the actual payment unit of the purchased goods and the name of the purchasing unit indicated on the invoice, which does not belong to Article 1 (3) of the Notice of the State Administration of Taxation on Several Issues Concerning the Strengthening of the Administration of VAT Collection (GSF No. 1995 192) In the circumstances specified in the relevant provisions, the input VAT is allowed to be deducted.
Therefore, if the special VAT invoice obtained by the branch company from the ** merchant for the purchase of goods is paid by the head office in a unified manner, and the actual payment unit of the purchased goods is inconsistent with the name of the purchasing unit indicated on the invoice, the VAT input tax is allowed to be deducted.