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企业购买材料没有取得发票，预缴时是否可先在企业所得税前扣除？ - 北京代理记账

企业购买材料没有取得发票，预缴时是否可先在企业所得税前扣除？

2021-04-01上一篇：提醒：纳税筹划一定要具有“合理的商业目的”！|下一篇：突发财政部重磅文件：规范电子会计凭证报销入账归档

企业购买材料没有取得发票，预缴时是否可先在企业所得税前扣除？资讯第1张

企业购买了一批材料，但是没有及时取得发票，预缴的时候是否可以先在企业所得税前扣除？

根据《国家税务总局关于企业所得税若干问题的公告》(国家税务总局公告2011年第34号)第六条规定，企业当年度实际发生的相关成本、费用，由于各种原因未能及时取得该成本、费用的有效凭证，企业在预缴季度所得税时，可暂按账面发生金额进行核算;但在汇算清缴时，应补充提供该成本、费用的有效凭证。

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企业购买材料没有取得发票，预缴时是否可先在企业所得税前扣除？

企业购买了一批材料，但是没有及时取得发票，预缴的时候是否可以先在企业所得税前扣除？

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