At the end of each year, enterprises enter a tense stage of tax settlement. Facing the complex tax regulations, a slight oversight may lead to over - payment of taxes or tax risks. In fact, during the daily operation of a company, not all costs and expenses require invoices for pre - tax deduction. There are 10 situations where other vouchers can be used instead of invoices. Mastering these key points can help enterprises plan their taxes reasonably and reduce operating costs.

每到年底，企业都进入了紧张的税务清算阶段，面对繁杂的税务法规，稍有不慎就可能导致多缴税或税务风险。其实在公司日常经营中，并不是所有的成本费用都需要发票才能进行税前扣除，10种情况下可以不提供发票，而用其他凭证代替。掌握这些关键要点，能助力企业合理规划税务，降低运营成本。

Today, we will carefully sort out 10 situations where pre - tax deduction can be made without invoices. This is practical knowledge related to the "real money" of companies. Let's take a look at the first five situations!

今天就为大家详细梳理 10 种不需要发票也能进行税前扣除的情况，这可是关乎企业 “真金白银” 的实用知识，赶紧来看看第 01 - 05 种情况吧！

1

Expenditure not exceeding 500 yuan

支出不超过500元

Applicable situations 适用情形：

• The counter - party is a unit that does not need to handle tax registration.
• An individual engaged in small - scale and sporadic business operations (with each sales amount not exceeding 500 yuan).
• 对方为无需办理税务登记的单位；
• 从事小额零星经营业务（每次销售额不超过500元）的个人。

Deduction vouchers: Invoices issued on behalf by the tax authorities, or receipt vouchers and internal vouchers. The receipt voucher should indicate the name of the receiving unit, the individual's name and ID number, the expenditure item, the amount received, and other relevant information.

扣除凭证：税务机关代开的发票或者收款凭证及内部凭证，收款凭证应载明收款单位名称，个人姓名及身份证号、支出项目，收款金额等相关信息。

2

Wages and salaries

工资薪金

This refers to all forms of labor remuneration, whether in cash or non - cash, paid by an enterprise to its employees who hold positions or are employed in the enterprise within each tax year. It includes basic salaries, bonuses, allowances, subsidies, year - end salary increases, overtime pay, and other expenditures related to the employment of employees.

指企业每一纳税年度支付给在本企业任职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬,包括基本工资、奖金、津贴、补贴、年终加薪、加班工资,以及与员工任职或者受雇有关的其他支出。

Deduction principle: Reasonable portions are allowed for deduction.

扣除原则：合理部分准予扣除。

Deduction vouchers: Payroll sheets and payment vouchers.

扣除凭证：工资表，付款凭证。

Note: Service fees require invoices for pre - tax deduction. Guoshuifa [1994] No. 89 stipulates that income from wages and salaries belongs to non - independent personal labor activities, that is, remuneration obtained from holding positions or being employed in government agencies, organizations, schools, military units, enterprises, institutions, and other organizations. Income from labor services, on the other hand, is remuneration obtained by individuals independently engaging in various skills and providing various labor services. The main difference between the two is that the former has an employment relationship, while the latter does not.

注：劳务费需要发票进行税前扣除。国税发[1994]89号规定,工资、薪金所得是属于非独立个人劳务活动,即在机关、团体、学校、部队、企事业单位及其他组织中任职、受雇而得到的报酬;劳务报酬所得则是个人独立从事各种技艺、提供各项劳务取得的报酬。两者的主要区别在于,前者存在雇佣与被雇佣关系,后者则不存在这种关系。

3

Travel subsidies

差旅费补助

Deduction vouchers: Travel expense reimbursement forms and other materials, which should indicate the names of business - traveling personnel, the destination, time, tasks, and payment vouchers.

扣除凭证：差旅费报销单等资料,应表明出差人员姓名、地点、时间、任务、支付凭证等。

Precautions: The subsidy standard can be implemented in accordance with the standards set by the financial department or as stipulated by the relevant enterprise system.

注意事项：补助标准可按照财政部门制定的标准执行或由企业相关制度规定。

4

Meal allowances

误餐补助

Included content: When an individual works in the urban area or suburbs on official business and cannot have meals at the workplace or return for meals, and actually needs to eat out, the meal allowance is received according to the actual number of missed meals and the specified standard.

包含内容：个人因公在城区、郊区工作，不能在工作单位或返回就餐，确实需要在外就餐的，根据实际误餐顿数，按规定的标准领取的误餐费。

Deduction vouchers: Meal allowance distribution schedules, payment certificates, corresponding signature and receipt forms, etc.

扣除凭证：误餐补助发放明细表，付款证明、相应的签领单等。

5

Pension and relief funds

抚恤金、救济金

Deduction vouchers: Distribution schedules, payment certificates, etc.

扣除凭证：发放明细表，付款证明等。

If you would like to know about the remaining five situations, please continue to follow our articles or contact our consultants for answers.

如果您还想了解剩下的五种情况，请持续关注我们的文章或者联系我们的顾问帮您解答！

Author 作者 | Alex