Never throw it! These invoices are tax-free! 90% people don't know!

Super practical! What invoices can be deducted from enterprise income tax? Come and have a look with me!

There are many kinds of invoices, the most common ones are costs, expenses, taxes and so on. Do you know which invoices can be used to deduct enterprise income tax?

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Cost category

Cost invoices are what we usually see the most, which are mainly divided into two categories:

1. Actual bills related to the company's main business.

2. The input invoices of general taxpayers can be deducted from the value-added tax and income tax.

The question is, what kinds of invoices can be deducted from enterprise income tax in different industries?

Production enterprise

Type of invoice: invoices for purchasing raw materials, auxiliary materials, freight, machinery and equipment used in production, installation and debugging fees, post-maintenance fees, fuel, etc.

business and trading enterprise

Invoice Type: Purchase goods invoice.

service industry

Invoice type: service fee and labor fee invoices issued by other service organizations.

02

Cost category

There are three common types of expense invoices:

I. Administrative costs

1. Office expenses

Invoice type: courier fee, telephone fee, property fee, water and electricity fee, broadband fee, heating fee, drinking water, water dispenser, computer accessories, office consumables, green plants, daily necessities, fire extinguishers, lamps and furniture.

It should be pointed out that:

1 person's phone bill can be issued in the name of an individual, provided that the person is an employee of the company;

2 office supplies need to be refined.

2. Transportation costs

Invoice type: bus ticket, bus card recharge ticket, taxi ticket, Didi taxi ticket and other transportation expenses.

Reminder: Although the amount is not limited in principle, it must be within a reasonable range. It is not normal for a taxi fare to be reimbursed for more than 30 thousand.

3. Travel expenses

Invoice types: accommodation, catering, bus tickets, taxi tickets, train tickets, boat tickets and plane tickets from other places.

Reminder: The personnel information on the bill must be consistent with the personnel information on the payroll.

4. Welfare and health care expenses

Invoice type: accommodation, meals, travel expenses, employee gift expenses, league construction expenses and employee medical expenses.

Reminder: it cannot exceed 14% of the total salary.

5. Vehicle use fee

Invoice type: prepaid fare, driving fee, parking fee, etc. for vehicle insurance, maintenance fee, maintenance fee, towing fee, rescue fee, parking fee, toll fee and fuel fee under the name of the company.

Reminder:

1 must be the expense incurred by the vehicle under the company name;

With the lease invoice, the vehicle will be your own, and all the expenses of the vehicle can be reimbursed.

6. Rental fee

Invoice types: lease invoice, lease invoice and equipment lease invoice.

Reminder: If the lessee is an individual, you can go to the tax bureau to issue invoices.

7. Fixed assets

Type of invoice: buildings, vehicles, machinery and other production equipment, appliances, tools, furniture and electronic equipment related to production and business activities.

Reminder:

1 with a unit price below 5,000 yuan can be included in office expenses;

2 According to the service life, it is amortized and deducted year by year.

8, wages, social security and provident fund

Invoice type: payroll with employee signature; Bank debit receipt and social security payment details; Bank debit receipt and provident fund payment details.

Reminder:

1 Social security, provident fund and salary, the reporting standards of which need to be consistent;

Wages above 25,000 yuan are subject to individual tax, and special additional deductions need to be completed.

9. Residual insurance premium

Invoice type: bank debit receipt.

Reminder: Enterprises can reduce the residual insurance fund by arranging employment for the disabled.

10, entertainment expenses

Invoice type: catering invoice, accommodation invoice, gift invoice.

Reminder: It shall not exceed 60% of its own amount and 5‰ of sales revenue, and shall be priced at cost according to the principle of whichever is lower (when the inventory cost is lower than the market price; The market price of inventory is lower than the cost.

Second, the sales expenses

1, advertising and business promotion fee

Types of invoices: publicity fees, promotion fees, invoices issued by advertising companies in the form of books, newspapers, magazines, radio, television, movies, street signs, posters, windows, neon lights, light boxes, etc.

Reminder: the part of the advertising fee that does not exceed the sales (business) income 15% of the current year is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

2. Transportation fee, loading and unloading fee, packaging fee and exhibition fee.

Invoice type: railway transportation fee, waterway transportation fee, automobile transportation fee, air transportation fee and pipeline transportation fee;

Admission fee, management fee and leveling fee;

All expenses arising from packaging, reinforcement, assembly, modification, binding and packaging;

Expenses for building and hosting exhibition venues, attracting investment, exhibition promotion, exhibition construction and design, exhibition opening, receiving guests and arranging exhibition venues.

Reminder: it is also unlimited, but it must be within a reasonable range.

3. Rental fee

Invoice type: invoices for expenses such as venue leasing, equipment leasing, car leasing and venue leasing.

Reminder: The lease fee should not include the financial lease fee.

Three. financial expenses

Remember, in the financial expenses, the interest of private lending shall not be higher than the bank's interest rate for the same period.

1, interest expense

Invoice types: short-term loan interest, long-term loan interest, bill payable interest, bill discount interest, bond payable interest and bank deposit interest.

2. Exchange losses

Invoice type: the difference between the bank's buying price and selling price and the exchange rate used for bookkeeping due to foreign exchange.

3. Handling fee

Invoice type: bank transfer fee, online banking service fee, bond payment fee, bank ticketing fee and foreign exchange adjustment fee.

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Taxes and surcharges

Invoice type: consumption tax, urban maintenance and construction tax, resource tax, education surcharge and property tax, land use tax, vehicle and vessel use tax, stamp duty and other related taxes and fees.

Reminder:

If there is a house under the name of 1 company, it is necessary to file the property information and report it to 10 every April.

Stamp duty should be declared according to the contract.