1. In the first case, the cost is confirmed according to the invoice amount at the end of the year, and there is no attachment. After obtaining the invoice, the corresponding invoice will be added to the original accounting voucher as an attachment, and the input tax (deductible special invoice) will be confirmed in the current period when the invoice is received.
If the corresponding invoice is obtained before the next year's final settlement, it can be deducted when the enterprise income tax is final settlement in that year. If the corresponding invoice is not obtained before the final settlement in the next year, the tax shall be adjusted when the final settlement is made in that year, and the invoice shall be reissued again in the year when the invoice is received.
Two, the second case, the end of the year should be based on the estimated amount to confirm the corresponding costs and expenses. After receiving the invoice, adjust the original estimated amount according to the actual amount. If there is a difference between the obtained invoice and the estimated amount, and the time of obtaining the invoice occurs before the financial report is issued, the accounts and financial statements of the current year should be adjusted.
If the invoice is obtained after the financial report, the error should be corrected by "previous year's profit and loss adjustment", but it should be included in the input tax in the current period when the invoice is obtained. Pre-tax deduction is handled in the same way as the first case. Prevent wrong invoicing and handle it.
Third, in the third case, the business space of the enterprise is relatively large. It can be handled according to the second situation, or it can be treated as the cost incurred in the next year for accounting and tax treatment. For the sake of safety, the second case should be chosen, which is considered to be easier to deal with the current costs and expenses.