跨年发票还能用吗？该如何处理？

Group 1 - The article discusses two scenarios for cross-year invoices: when both the economic transaction and payment occur in the previous accounting year but the invoice is issued in the next accounting year, and when the invoice is issued in the previous accounting year but reimbursement and accounting occur in the next accounting year [2] - Companies can temporarily calculate the quarterly income tax based on the book amount when actual costs and expenses are incurred but valid vouchers are not obtained in time. Valid vouchers must be provided before the annual tax reconciliation [5][6] - If a company discovers expenses that should have been deducted in previous years but were not, it can make a special declaration and adjust the tax deduction retroactively, with a confirmation period not exceeding five years [8][10] Group 2 - Companies are advised to plan ahead and manage the retention of supporting documents for expenses without invoices, ensuring that contracts, payment proofs, and accounting records are properly stored to verify the authenticity of expenses [11][12][13] - The article emphasizes the importance of timely reimbursement procedures and estimating amounts for expenses that cannot be invoiced on time, ensuring proper accounting reserves are made [12]