If you are not allowed to spend before tax at the time of final settlement, please give the most det

No.

According to Article 6 of the Announcement of the State Administration of Taxation on Several Issues Concerning Enterprise Income Tax (Announcement No. 34 of 2011 of the State Administration of Taxation):

If the relevant costs and expenses actually incurred by the enterprise in the current year cannot obtain the valid vouchers of the costs and expenses in time due to various reasons, the enterprise can temporarily calculate the amount incurred on the book when paying the quarterly income tax in advance; However, when the final settlement is made, a valid voucher for the cost and expense should be supplemented.

If the invoice is not obtained at the time of final settlement, the pre-tax deduction of enterprise income tax is not allowed.

According to the announcement of the State Administration of Taxation on several issues concerning enterprise income tax (Announcement No. 34 of 2011 of the State Administration of Taxation), it is stipulated that: "6. Regarding the time for enterprises to provide valid vouchers The relevant costs and expenses actually incurred by the enterprise in the current year, and the effective vouchers of the costs and expenses cannot be obtained in time due to various reasons, the enterprise can temporarily calculate according to the amount incurred in the book when paying the quarterly income tax in advance; However, when the final settlement is made, a valid voucher for the cost and expense should be supplemented. ”

In order to ensure the timely and balanced storage of taxes, in actual work, the collection method of prepayment of taxes in months and quarters, year-end final settlement and payment, and excess refund and deficiency compensation is generally adopted.

Monthly, quarterly, prepayment, generally according to the taxpayer's current quarter (month) tax basis to calculate the tax payable, and the annual final accounts of the tax basis is often difficult to be completely consistent, so at the end of the year, must be based on the taxpayer's financial accounts for summary calculation, tax payment, the prepaid tax to implement the tax refund and deficiency compensation.

It cannot be deducted before tax, and the invoice is not obtained at the time of final settlement, and the expenses are not allowed to be deducted before enterprise income tax.

Article 6 of the announcement of the State Administration of Taxation on several issues concerning enterprise income tax (Announcement No. 34 of 2011 of the State Administration of Taxation) on the time for enterprises to provide valid vouchers: if the relevant costs and expenses actually incurred by the enterprise in the current year fail to obtain the valid vouchers of the costs and expenses in time due to various reasons, the enterprise can temporarily calculate according to the amount incurred in the book when paying the quarterly income tax in advance; However, when the final settlement is made, a valid voucher for the cost and expense should be supplemented.

If the expenses actually incurred by the enterprise in the current year but have not obtained the invoices, the costs and expenses that have been recognized in the accounting have not been obtained before the end of the annual enterprise income tax final settlement, they shall be treated as tax adjustments, and when the invoices are obtained, the costs and expenses shall be retrospectively adjusted and reduced in the year in which the costs and expenses are actually incurred.

No.

The announcement of the State Administration of Taxation on several issues concerning enterprise income tax has corresponding provisions on it:

Article 6 With regard to the time when the enterprise provides valid vouchers, the relevant costs and expenses actually incurred by the enterprise in the current year cannot be obtained in a timely manner due to various reasons.

When an enterprise prepays quarterly income tax, it can temporarily calculate according to the amount incurred in the book; However, when the final settlement is made, a valid voucher for the cost and expense should be supplemented.

If the invoice is not obtained at the time of final settlement, the expenses are not allowed to be deducted before enterprise income tax.

Tax law basis: Article 6 of the announcement of the State Administration of Taxation on several issues concerning enterprise income tax (Announcement No. 34 of 2011 of the State Administration of Taxation) on the time for enterprises to provide valid vouchers: if the relevant costs and expenses actually incurred by the enterprise in the current year fail to obtain the valid vouchers for the costs and expenses in time due to various reasons, the enterprise can temporarily account for the amount incurred in the book when paying the quarterly income tax in advance; However, when the final settlement is made, a valid voucher for the cost and expense should be supplemented.

Disclaimer: This answer only represents a personal point of view, has nothing to do with my employer, and does not have any legal effect. Therefore, I and my unit do not assume any responsibility for any consequences caused by this answer.

Tax-related issues are subject to the final interpretation of the tax authorities, and accounting-related issues are subject to the final interpretation of the financial authorities and the provisions of industry standards.

Hello, it is not deductible before tax. Corporate income tax stipulates that costs and expenses can only be deducted before tax if they require compliant bills. The cost of not obtaining the invoice at the time of final settlement shall not be deducted before tax, and the taxable income of the current year shall be increased, and the tax adjustment and reduction shall be allowed after obtaining it in the following year.

(19) Pre-tax deduction of costs and expenses.

For the cost items that are calculated by the taxpayer in accordance with the accrual principle, if the enterprise does not obtain the invoice in the current year due to various reasons, but obtains the invoice before the final settlement of the enterprise income tax in the following year, the cost and expense can be deducted before tax in the year in which it is incurred.

Please see the above rules No, no.

The policy is clear that tax late fees are not allowed to be deducted before tax, and there are no restrictions on other late fees, such as late fees for land transfers, late fees for social insurance premiums, and late fees for other administrative organs, all of which can be deducted before tax. Penalties are also not allowed to be deducted before tax. Article 10 of the Income Tax Law of the Enterprise and Fuel Bureau shall not be deducted when calculating the taxable income:

1) Dividends, bonuses and other equity investment income paid to investors; (2) Enterprise income tax; (3) Late tax fees; (4) Fines, fines, and losses of confiscated property;

Law of the People's Republic of China on the Administration of Tax Collection

Article 62.

If a taxpayer fails to file a tax application and submit tax information within the prescribed time limit, or if the withholding agent fails to submit the tax withholding and remitting, collection and remittance tax report form and relevant materials to the tax authorities within the prescribed time limit, the tax authorities shall order the taxpayer to make corrections within a time limit and may impose a fine of not more than RMB 2,000;

where the circumstances are serious, a fine of between 2,000 and 10,000 RMB may be imposed.

Wages can be deducted in a lump sum in the final settlement. Wages and salaries include basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to the employee's position or employment. Final settlement refers to the summary settlement and settlement of income tax and some other types of taxes that implement the method of prepayment of taxes after the end of the year.

Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law shall allow deduction of reasonable wage and salary expenses incurred by enterprises. The term "wages and salaries" as used in the preceding paragraph refers to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year, including basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to employees' positions or employment.

The income tax paid at the time of the final settlement of income tax can only be used to offset the enterprise income tax payable (column 32 of the main table (Class A) of the annual return of enterprise income tax of the People's Republic of China), and cannot be used as a deduction before enterprise income tax.

Enterprise Income Tax Law of the People's Republic of China

Article 10 When calculating the taxable income, the following expenses shall not be deducted:

1) Dividends, bonuses and other equity investment income paid to investors;

(2) Enterprise income tax;

(3) Late tax fees;

4) Fines, fines and losses of confiscated property;

5) Donation expenditures other than those provided for in Article 9 of this Law;

6) Sponsorship expenditures;

7) Unapproved reserve expenditures;

8) Other expenses unrelated to the acquisition of income.