一、未取得发票的固定资产计提折旧税前扣除问题没有取得发票的固定资产计提的折旧能否在税前扣除,实务中一直有两种截然不同的意见。一种意见认为未取得发票的固定资产计提的折旧不可以在税前扣除,其依据是《企业所得税税前扣除办法》中关于申报扣除的“真实性”要求,即纳税人申报扣除要能提供证明有关支出确属已经实际发 First, the non-receipt of fixed assets depreciation pre-tax deduction deduction Fixed assets without obtaining invoices depreciation can be deducted before tax, practice has always been two completely different opinions. One opinion is that the depreciation of fixed assets without obtaining invoice can not be deducted before tax, which is based on the “truthfulness” requirement of deduction of deduction in the “Enterprise Income Tax Pre-tax Deduction Method”, that is, the taxpayer declaration deduction To be able to prove that the expenditure actually belongs to the actual hair