Value-added tax: pre-tax deduction vouchers (only ordinary taxpayers can deduct), special invoices for value-added tax, purchase vouchers for agricultural products, customs payment vouchers and goods transport invoice.

The scope of employee welfare expenses has relevant provisions in the Finance Department and the letter of tax, which are inconsistent, while State Taxation Administration of The People's Republic of China made it clear when answering tax questions, and treated the income tax according to the documents in the letter of tax; In accounting treatment, according to the documents of the Ministry of Finance. If it is inconsistent, it shall be in accordance with the standards of the tax law.

In practice, we must also pay attention to the embodiment of the principle of tax law priority in other aspects. For example, it is stated in the contract that the individual income tax arising from the equity transfer shall be borne by the individual, but the other party shall bear this part of the expenses. In practice, if the individual income tax is not paid, the tax authorities will still find an individual to bear the responsibility. Extended information

Changes in accounting policies and accounting estimates of an enterprise should have a reasonable commercial purpose, and the main purpose is not to reduce, exempt or delay the payment of taxes. The tax authorities have the right to make reasonable adjustments if there is evidence that enterprises abuse accounting policies or accounting estimates to reduce, exempt or delay the payment of taxes.

The tax authorities are both policy makers and policy executors. The so-called "rationality" has more room for the tax authorities to operate, but it is more difficult for taxpayers to grasp.

For example, the depreciation period of fixed assets, enterprises often lengthen the depreciation period when they are just established, so as to reduce the costs and expenses of the current period, otherwise, the tax revenue of that year may not make up for the losses; When making a profit, the depreciation period will be shortened, the depreciation will become larger, the cost will increase, and the tax payment will be reduced. In this case, the tax authorities will adjust the enterprise.

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