It was only in 2023 that it was discovered that 202 1 had a fixed ticket for a business trip. Theoretically, as long as it conforms to the company's financial system, it can still be reimbursed with this invoice. But for finance, because there is no reimbursement, the corresponding expenses are not included in 202 1. In strict accordance with the provisions of the tax law, reimbursement now dates back to 202 1 adjustment of enterprise income tax, which is too heavy and does not conform to the principle of cost-effectiveness.