公司報銷單據問題

2011-03-17 7:04 am
公司是2011年1月註冊 , 請問2010年12月份買文具/工具/公司辦工用品......的單據能否拿來報銷 ?

回答 (2)

2011-03-17 5:18 pm
✔ 最佳答案
因為稅局說明你必須在開業一個月內拿商業註冊的証明 (如: 商業登記) This is not related to the logic whether expenses are deductible or not for profits tax purposes.

Rather, the expenses, not of capital in nature, incurred are wholly, exclusively and necessarily for the business for generating the income liable to profits tax.
The printing and stationery expenses incurred are for the company in establishing and starting its business.
2011-03-18 6:20 am
回答者: 【 集思廣益 】 ( 博士級 1 級 )

不好意思 看不明你解說 , 我英文馬馬地


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