1. If the enterprise should have obtained external vouchers such as invoices, or obtained external vouchers such as non-compliant invoices, and the expenditure is true and has actually occurred, it should ask the other party to re-issue external vouchers such as invoices before the end of the annual settlement period. External vouchers such as reissued or reissued invoices that meet the requirements can be used as pre-tax deduction vouchers.

2. In the process of replacing external vouchers such as invoices, if an enterprise is unable to replace external vouchers such as invoices due to special reasons such as cancellation, cancellation, revocation of business license according to law, and being recognized as an abnormal household by the tax authorities, its expenses can be deducted before tax after confirming the authenticity of the expenses in the following information.