It is basically not feasible. This means of inflating income is too obvious. When an accounting firm comes to your company for audit, it will find that these sales receipts do not meet the conditions for revenue recognition, and will be adjusted during the audit and will not be recognized as income. In addition, the tax bureau will not agree with you, because if you make the opposite entry in the second year, it means that the value-added tax you paid will also be refunded to you, and the tax bureau has very strict regulations and audits on the refund of value-added tax caused by the return. As you said, the tax bureau generally won't refund the VAT to you.

Just tell lz the objective facts, no offense ~