yes. . .
the tax law stipulates that the expenses shall not be advanced or postponed, which seems to be stipulated, but it is reasonable for enterprises to postpone the time of making invoices for some reasons in a year; The tax bureau is also understandable. Especially in the new year, the income tax must be adjusted. Each enterprise has different rules and regulations.
This is the invoice reimbursement system of a company in 2111, for your reference:
According to the provisions of timeliness and matching of accounting treatment and the inspection requirements of higher authorities, the invoice reimbursement period is as follows:
1. Invoices that need to be reimbursed shall be reimbursed in the same year in principle.
2. If the bills of the current year cannot be reimbursed in the current year, the reimbursement will be extended to the end of April next year, and the reimbursement of bills of previous years will not be processed after May 1.
3. The principle of reimbursement within two years shall be implemented for bills reimbursed from personal scientific research expenses, that is, bills of the previous year and the current year can be reimbursed within this year.
4. The bills that were not reimbursed in 2119 should be fully reimbursed before the end of June 2111, and will not be reimbursed afterwards.
5. Regarding the reimbursement of the old version of quota invoice, it is still implemented according to the relevant spirit of the Notice on Stopping Reimbursement of the Old Version of quota invoice in Shijiazhuang published by the Finance Department on the Internet on April 4, 2111.
6. invoices that span a long period of time, such as tuition fees and infrastructure, shall be reviewed and reimbursed by financial personnel according to specific conditions.