The Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax stipulates that Article 6 An enterprise shall obtain a pre-tax deduction certificate before the end of the settlement period stipulated in the enterprise income tax law of that year. If it is expected to be put into storage, it should obtain a deduction invoice before the final settlement of the next year, otherwise the tax will be increased when the enterprise income tax is settled, and the expected business cannot be deducted before tax.