A: According to Article 6 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1): "If the related costs and expenses actually incurred in the current year cannot be obtained in time for various reasons, when the enterprise prepays the quarterly income tax, it can be temporarily recorded according to the book amount; However, at the time of final settlement, valid vouchers for costs and expenses should be supplemented. "

Article 6 of the Announcement of State Taxation Administration of The People's Republic of China, 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 AnnouncementNo. 12) stipulates: "According to the relevant provisions of the Law of People's Republic of China (PRC) on Tax Collection and Management, enterprises should make special declarations and explanations on the expenses actually incurred in previous years that should be deducted before enterprise income tax according to tax regulations.

Therefore, taxpayers' cross-year invoices can be traced back to the pre-tax deduction in the year when the costs and expenses occurred.

What's the difference between engineering invoice and construction invoice?

There is no difference, they all use the unified invoice of the construction industry.

The use scope of the unified invoice for the construction industry includes: construction, installation, repair, decoration and other engineering operations.

(1) architecture. Building refers to the construction, reconstruction and expansion of various buildings and structures, including the installation or installation of various equipment or pillars, operating platforms, furnaces and metal structures connected with buildings.

(2) installation. Installation refers to the assembly and installation of production equipment, power equipment, lifting equipment, transportation equipment, transmission equipment, medical experimental equipment and other equipment, including the installation of workstations, ladders and railings connected to the equipment and the insulation, anti-corrosion, heat preservation and painting of the installed equipment.

(3) repair. Repair refers to the engineering operation of repairing, strengthening, maintaining and improving buildings and structures to restore their original use value or extend their service life.

(4) decoration. Decoration refers to the decoration of buildings and structures to make them beautiful or have a specific purpose.

(5) Other engineering operations. Other engineering operations refer to all kinds of engineering operations other than the above-mentioned engineering operations, such as carrying telecommunications projects, water conservancy projects, road construction, dredging, drilling (drilling wells), demolition of buildings or structures, land leveling, scaffolding, blasting and other engineering operations.

Can project invoices be recorded across years? If it is a cost bill that has been reasonably accrued in the previous year, it can also be recorded before the final accounts of the next year. Don't make mistakes. It is best to state the goals that can be achieved in that year. If it really doesn't work, just estimate it first. Don't forget the operation skills.