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Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Vouchers for the Pre-Deduction of Enterprise Income Tax [Effective]
国家税务总局关于发布《企业所得税税前扣除凭证管理办法》的公告 [现行有效]
【法宝引证码】

Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of Vouchers for the Pre-Deduction of Enterprise Income Tax 

国家税务总局关于发布《企业所得税税前扣除凭证管理办法》的公告

(Announcement No. 28 [2018], SAT) (国家税务总局公告2018年第28号)

For the purposes of strengthening the management of vouchers for the pre-deduction of enterprise income tax, regulating law enforcement in taxation, and optimizing the business environment, the State Administration of Taxation (“SAT”) has developed the Measures for the Administration of Vouchers for the Pre-Deduction of Enterprise Income Tax, which are hereby issued. 为加强企业所得税税前扣除凭证管理,规范税收执法,优化营商环境,国家税务总局制定了《企业所得税税前扣除凭证管理办法》,现予以发布。
 特此公告。
State Administration of Taxation 国家税务总局
June 6, 2018 2018年6月6日
Measures for the Administration of Vouchers for the Pre-Deduction of Enterprise Income Tax 企业所得税税前扣除凭证管理办法
Article 1 For the purposes of regulating the management of vouchers for the pre-deduction of enterprise income tax (hereinafter referred to as “pre-tax deduction vouchers”), these Measures are developed in accordance with the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the “Enterprise Income Tax Law”) and the regulation on its implementation, the Law of the People's Republic of China on the Administration of Tax Collection and the detailed rules for its implementation, the Measures of the People's Republic of China for the Administration of Invoices and the detailed rules for its implementation, and other provisions.   第一条 为规范企业所得税税前扣除凭证(以下简称“税前扣除凭证”)管理,根据《中华人民共和国企业所得税法》(以下简称“企业所得税法”)及其实施条例、《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国发票管理办法》及其实施细则等规定,制定本办法。
Article 2 For the purposes of these Measures, “pre-tax deduction vouchers” means the various kinds of vouchers which are proved to be related to the income and reasonable expenditures actually incurred and serving as the basis for pre-tax deduction when an enterprise calculates the taxable income of enterprise income tax.   第二条 本办法所称税前扣除凭证,是指企业在计算企业所得税应纳税所得额时,证明与取得收入有关的、合理的支出实际发生,并据以税前扣除的各类凭证。
Article 3 For the purposes of these Measures, “enterprises” means the resident enterprises and non-resident enterprises prescribed in the Enterprise Income Tax Law and the regulation on its implementation.   第三条 本办法所称企业是指企业所得税法及其实施条例规定的居民企业和非居民企业。
Article 4 The principles of authenticity, legality and relevance shall be observed in the administration of pre-tax deduction vouchers. “Authenticity” means that the economic business reflected in pre-tax deduction vouchers is true and the expenditures have actually occurred. “Legality” means that the forms and sources of pre-tax deduction vouchers comply with the laws, regulations and other relevant provisions of the state. “Relevance” means that the pre-tax deduction vouchers are relevant to the expenditures reflected by it and have the probative force.   第四条 税前扣除凭证在管理中遵循真实性、合法性、关联性原则。真实性是指税前扣除凭证反映的经济业务真实,且支出已经实际发生;合法性是指税前扣除凭证的形式、来源符合国家法律、法规等相关规定;关联性是指税前扣除凭证与其反映的支出相关联且有证明力。
Article 5 When an enterprise has incurred any expenditure, it shall obtain pre-tax deduction vouchers as the basis for deducting the relevant expenditures when calculating the taxable income of enterprise income tax.   第五条 企业发生支出,应取得税前扣除凭证,作为计算企业所得税应纳税所得额时扣除相关支出的依据。
Article 6 An enterprise shall obtain pre-tax deduction vouchers before the end of the period of final settlement and payment as prescribed in the enterprise income tax law of the current year.   第六条 企业应在当年度企业所得税法规定的汇算清缴期结束前取得税前扣除凭证。
Article 7 An enterprise shall retain the materials relevant to pre-tax deduction vouchers, including the contract/ agreement, expenditure basis, and payment vouchers, among others, for future reference so as to prove the authenticity of pre-tax deduction vouchers.
......
   第七条 企业应将与税前扣除凭证相关的资料,包括合同协议、支出依据、付款凭证等留存备查,以证实税前扣除凭证的真实性。
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