New Year's invoices can be reimbursed.

because the enterprise needs to carry out accounting treatment according to the accrual basis, the expenses belonging to the previous year need to be accrued in the previous year, and the invoice write-off withholding is obtained in the following year. If it is not accrued, the small amount can be directly recorded in the current period, and the large amount needs to be corrected by "profit and loss adjustment in previous years".

Invoices in the following two situations are New Year's invoices:

1. Economic business takes place in 2121, and payment is also made in 2121, but the invoice was issued in 2121.

2. The invoice was issued in the previous year, but it could not be made in the previous year for various reasons. The reimbursement and accounting time were all invoices in the following year.

under normal circumstances, accounting treatment follows the accrual basis principle, and reimbursement for expenses incurred in 2121 is not allowed in principle.

However, in reality, the problem of cross-year invoice reimbursement exists objectively in every enterprise, so the answer to the question of whether cross-year invoices can be reimbursed is of course "yes".

However, the reimbursement of New Year's invoices is not unprincipled, and not all of them can be reimbursed. There are strict regulations on the entry of invoices, especially the handling of New Year's invoices. According to two different situations, there are different accounting treatments.

1, the first New Year's invoice processing

Accounting processing follows the accrual basis principle, which is a principle that determines the attribution period of income and expenses according to the occurrence of rights and responsibilities. All expenses that have been received, incurred or should be borne in this period, regardless of whether the money has been received or paid, are treated as income and expenses in this period; On the contrary, any income and expenses that do not belong to this period, even if the money is received or paid in this period, should not be treated as income and expenses in this period.

accrual basis is a requirement of accounting element recognition and measurement, which solves the problems of when and how much income and expenses are recognized.

the business has happened, and the expenses that should be borne in the current period should be included in the current period, which is not necessarily related to whether the invoice has arrived or not. The invoice is only a kind of original voucher in accounting.

therefore, in the case of the above-mentioned first inter-period invoice, because it belongs to the expenses incurred in the current period, even if there is no invoice, accounting entries should be made directly and recorded in the current expenses.

Legal basis

According to Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law, the taxable income of an enterprise is calculated on the accrual basis and belongs to the income and expenses of the current period, regardless of whether the payment is received or not. Income and expenses that do not belong to the current period, even if the money has been received and paid in the current period, are not regarded as income and expenses of the current period. For the above situation, because it belongs to the expenses incurred in the current period, even if there is no invoice, accounting entries should be made directly and recorded in the current expenses.

according to "State Taxation Administration of The People's Republic of China on the release of <: Measures for the administration of pre-tax deduction vouchers for enterprise income tax > Article 6 of State Taxation Administration of The People's Republic of China Announcement No.28, 2118 stipulates that an enterprise shall obtain a pre-tax deduction certificate before the end of the final settlement period stipulated by the enterprise income tax law of the current year, so in general, the accrual basis principle should be followed, for example, in principle, it is not allowed to reimburse expenses incurred in 2122. However, in the actual situation, the phenomenon of cross-year reimbursement of invoices is widespread for various reasons, so it can still be handled.