If the expenditure items incurred by the enterprise in the country are not taxable items, if the other party is an entity, other external vouchers other than invoices issued by the other party shall be used as the pre-tax deduction voucher; if the other party is an individual, internal vouchers shall be used As a pre-tax deduction voucher.
Although the expenditure items incurred by the enterprise within the country are not taxable items, but according to the regulations of the State Administration of Taxation, invoices can be issued, and the invoices can be used as pre-tax deduction vouchers.
Warm reminder: The above content is for reference only. Laws, regulations and relevant provisions shall prevail. For specific information, please call the 12366 tax service hotline for consultation.
Response time: 2021-06-23. For the latest business changes, please refer to the official website of Ping An Bank.
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