These 7 kinds of personal header invoices cannot be deducted before tax.

1. personal payment, which is actually the rent obtained by the company renting an office.

suggestion: the invoice should be returned and the invoice payable by the company should be reissued. if the invoice cannot be reissued, it should be subject to tax adjustment and increase.

2. non-expatriate employee reimbursed rent

Suggestions: Enterprises subsidize in the form of extra wages, which can be deducted before tax and do not need invoices. Or rent a house directly in the name of the company and provide collective dormitories.

3. meals

Tips:(1) Pre-tax deduction can only be made when issuing the company's head-up. Pay attention to asking for ordinary invoices when issuing. Even if special invoices are obtained, input tax is not allowed to be deducted. (2) Enterprises should correctly distinguish between employee meal expenses (included in employee welfare expenses, pre-tax deduction standard cannot exceed 14% of total wages) and meal expenses for entertaining customers (included in business entertainment expenses, pre-tax deduction is subject to double restrictions (60%, 5 ‰)).

4. Accommodation

Tip: Pre-tax deduction can only be made when the company is issued. Note that special VAT invoices can be obtained when issuing, and input tax can be deducted.

5. telephone charges

recommendations:

(1) The company can handle telephone cards in a unified way and issue invoices payable to the company, which can be deducted before tax.

(2) The company can also incorporate the telephone bill into the salary tax in the form of a communication fee subsidy (some provinces have tax exemption for official telephone charges, please consult the local tax bureau for details), and can also be deducted before tax without providing invoices.

6. gas ticket

Suggestion: Sign a lease contract for private cars for public use, and stipulate in the contract that the company will bear the refueling fee, which can be deducted before tax. The premise of allowing deduction is that the refueling fee must be issued by the company.

7. vehicle insurance premiums and vehicle maintenance costs

Tips:

(1) Vehicle insurance premiums can only be issued by individuals, which are expenses that should be borne by individuals. Even if the contract can be borne by the enterprise, they cannot be deducted before tax, and the tax increase will be made when the settlement is made.

(2) Vehicle maintenance costs, like vehicle insurance premiums, should be borne by individuals. Even if the contract is agreed and the invoice issued by the enterprise is not allowed to be deducted before tax, tax increase will be made when the final settlement is made.