Question: can pre tax deduction be made for the estimated costs of construction enterprises that have not obtained legal and valid certificates? 1
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Reply authority: Henan Taxation Bureau Reply time: April 20, 2021 Source: State Administration of Taxation 12366 platform Reply content: Hello! We have received your inquiry
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The reply to your information is as follows: 1、 According to Article 8 of the decision of the Standing Committee of the National People’s Congress on Amending the enterprise income tax law of the people’s Republic of China (Order No
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64 of the president of the people’s Republic of China), the reasonable expenses actually incurred by an enterprise in connection with its income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating the taxable income
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2、 According to the regulations on the implementation of the enterprise income tax law of the people’s Republic of China (Order No
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512 of the State Council of the people’s Republic of China), Article 29 the cost mentioned in Article 8 of the enterprise income tax law refers to the cost of sales, cost of goods sold, business expenses and other expenses incurred by an enterprise in its production and operation activities Article 33 “other expenses” mentioned in Article 8 of the enterprise income tax law refers to the reasonable expenses related to production and operation activities of an enterprise, except for costs, expenses, taxes and losses 3、 According to the announcement of the State Administration of Taxation on Issuing the administrative measures for pre tax deduction certificates of enterprise income tax (Announcement No
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28, 2018 of the State Administration of Taxation), Article 2 the pre tax deduction certificates mentioned in these Measures refer to the reasonable expenses actually incurred by an enterprise in calculating the taxable income of enterprise income tax, All kinds of certificates deducted before tax Article 8 pre tax deduction vouchers can be divided into internal vouchers and external vouchers according to their sources
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Internal voucher refers to the original accounting voucher made by an enterprise for cost, expense, loss and other expenses accounting
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The filling and use of internal vouchers shall comply with the relevant provisions of national accounting laws and regulations
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External voucher refers to the voucher obtained by an enterprise from other units and individuals to prove its expenditure when it conducts business activities and other matters, including but not limited to invoice (including paper invoice and electronic invoice), financial bill, tax payment voucher, collection voucher, split document, etc Article 13 If an enterprise should obtain but not obtain invoices or other external vouchers, or obtain non-conforming invoices or other non-conforming external vouchers, if the expenses are real and have actually occurred, it shall require the other party to issue or replace invoices or other external vouchers before the end of the final settlement period of the current year
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If the newly issued or replaced invoice or other external voucher meets the requirements, it can be used as the pre tax deduction voucher Article 15 After the end of the final settlement period, if the tax authorities discover that the enterprise should obtain but has not obtained the invoice or other external documents, or has obtained the non-conforming invoice or other non-conforming external documents and inform the enterprise, the enterprise shall, within 60 days from the date of being informed, issue a new invoice or other external documents that meet the requirements
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Among them, if the other party is unable to make up or replace the invoice or other external documents due to special reasons, the enterprise shall, in accordance with the provisions of Article 14 of these measures, provide relevant information that can prove the authenticity of its expenditure within 60 days from the date of being informed
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Article 16 If an enterprise fails to issue or replace invoices or other external documents in line with the provisions within the prescribed time limit, and fails to provide relevant materials to confirm the authenticity of its expenditures in accordance with the provisions of Article 14 of these measures, the corresponding expenditures shall not be deducted before tax in the year of occurrence
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Article 17 Except for the circumstances specified in Article 15 of these measures, if an enterprise should have obtained but failed to obtain invoices or other external vouchers in the previous year, and the corresponding expenses have not been deducted before tax in that year, it shall obtain invoices or other external vouchers that meet the requirements in subsequent years, or provide relevant materials that can prove the authenticity of its expenses in accordance with Article 14 of these measures, The corresponding expenses may be made up to the pre tax deduction of the year in which the expenses occur, but the period of making up shall not exceed five years
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4、 According to Article 19 of the law of the people’s Republic of China on the administration of tax collection (Order No
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49 of the president of the people’s Republic of China), taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the financial and tax authorities under the State Council, keep accounts according to legal and effective vouchers, and conduct accounting, The reasonable expenses actually incurred by an enterprise in connection with the income obtained shall be deducted in the calculation of the taxable income with legal and valid certificates; Otherwise, it will not be deducted
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It is suggested that you refer to the above documents and contact the competent tax authorities for further confirmation
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Thank you for your consultation! The above reply is for reference only
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If you still have any questions, please contact 12366 tax service hotline or the competent tax authority
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2
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Reply authority: Beijing Taxation Bureau Reply time: 2016 Information source: Guidance on 2015 enterprise income tax final settlement policy of Beijing Municipal Office of State Administration of Taxation Reply content: considering the industry characteristics that enterprises generally do not settle the contracted projects in the construction process, and can not obtain the invoice until the completion settlement, if the pre tax deduction of the estimated construction cost without the invoice is not allowed, the estimated construction cost needs to be deducted after the completion of the invoice, forming a large number of tax rebates
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In order to facilitate the collection and management, the estimated construction cost of the enterprise without pre tax deduction certificate such as invoice can be deducted before tax according to item (3) of Article 2 of Guo Shui Han [2008] No
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875; In the year of project completion, the enterprise shall provide the pre tax deduction certificate of the estimated construction cost
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For those who do not provide the pre tax deduction certificate of the estimated construction cost, the enterprise shall retroactively adjust the deducted estimated construction cost and calculate and pay the corresponding enterprise income tax
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