Bad debt provision, if not actually incurred, should be adjusted when remitted.

2. Pre-tax deduction of accrued expenses shall conform to the principles of truthfulness, legality, relevance, reasonableness, certainty and accrual basis stipulated in the tax law. That is, the accrued expenses have actually occurred (evidence, invoice), which is directly related to the taxable income obtained by the enterprise, conforms to the routine of production and business activities, and the expenses can be reliably measured and deducted before tax during the period of occurrence.

3. At the same time, we should also pay attention to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Tax Treatment of Taxable Income of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement [20 12]No. 15), which stipulates that enterprises are allowed to deduct retroactively until the year of the project, but are allowed to deduct retroactively.

4. According to the above provisions, if an enterprise actually fails to obtain legal and valid certificates of relevant costs and expenses before the end of the annual enterprise income tax settlement, it shall make tax adjustment.

5. If a valid certificate is obtained, it shall be confirmed in the year when the cost actually occurs, which can reduce the tax payment. However, the withholding expenses that did not actually occur in that year and obtained invoices in the following year are not included.