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是否只有发票才能作为企业所得税前扣除的唯一凭据,是多年来困扰税务机关执法的难题。某市税务机关在对数家企业进行检查时发现,部分企业向各银行支付贷款利息、额度占用费时未索取发票,仅凭银行回单进行账务处理,并在企业所得税前扣除。笔者认为,发票是否是企业所得税前扣除唯一凭证问题不能一概而论,需视具体业务所需的合法有效凭据而定。目前,对于企业所得税前扣除凭据问题主要有以下规定:《国家税
Whether only the invoice can be used as the only deduction of corporate income tax is the problem that has plagued tax authorities for years. When examining a number of enterprises, a municipal tax authority found that some enterprises paid loan interest to the banks without taking invoices for the amount of occupation fees. They only handled the accounts on the bank receipt and deducted them before the enterprise income tax. The author believes that the invoice is whether the only deduction of corporate income tax vouchers can not be generalized, depending on the specific business required legal valid credentials may be. At present, there are mainly the following provisions on the deduction of credentials before income tax: "State tax