【实用】企业所得税汇算清缴前，跨年的成本费用如何处理？热点问答来啦！

Core Viewpoint - The article discusses the complexities of handling cross-year cost expenses during the corporate income tax settlement for 2025, providing guidance on tax deductions for various scenarios related to expense recognition and documentation requirements. Group 1: Tax Deduction for Expenses - Companies can deduct expenses incurred in 2025 if the payment has been made, but the invoice is obtained in the following year, provided they request the issuance of proper tax deduction certificates before the tax settlement period ends [2]. - If a company cannot obtain invoices due to reasons such as the counterparty's business license being revoked, they can still deduct expenses by providing alternative documentation to prove the authenticity of the expenses [3]. Group 2: Salary and Bonus Deductions - Companies that accrue salaries and bonuses at the end of 2025 and pay them in early 2026 can deduct these amounts during the 2025 tax settlement, as long as the payments are made before the settlement period ends [4]. Group 3: Rental Expense Deductions - For companies that pay three years' rent upfront for a warehouse and receive a single invoice, the rental expense should be deducted evenly over the lease term if it is an operating lease [6].