This can be explained. New Year's invoice entry has the following situations: 1. The invoice for the new year has been settled in the year to be recorded. After the enterprise needs to make a special declaration and explanation, it is allowed to calculate the deduction to the year when the project occurs, but the confirmation period for overdue payment shall not exceed 5 years.

2. No final settlement was made in the year when the New Year invoice needs to be accounted. As long as the new year's invoice is obtained before the final settlement, the income tax is allowed to be deducted before tax without special declaration.

3. New Year's invoices are included in the current year's expenses, and income tax is not allowed to be deducted before tax. It needs to be added in the final settlement of the current year. Accounting treatment is based on accrual basis. Invoices obtained last year can only be included in last year's expenses, not this year's expenses. If last year's unrecorded invoices were discovered only this year, according to the relevant provisions of the Accounting Standards for Business Enterprises, they can be treated as early errors and accounted for through "previous year's profit and loss adjustment".