Tax credit time
If the purpose is to reduce income tax, because income tax is paid in advance quarterly and settled at the end of the year, it can be done at any time in theory, but it depends on the use of company expenses. For example, the actual use in the first quarter has exceeded, and there may be no need for additional invoices. For example, there are some employee benefits at the end of the year, and if you don't want to declare personal income tax, you can increase your expenses at the same time, and you may need some extra invoices.
legal ground
Provisional Regulations of the People's Republic of China on Business Tax
Article 5 The turnover of taxpayers shall be the total price and other expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. However, the following exceptions are made:
(1) If the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and other expenses obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals;
(2) If a taxpayer engages in tourism business, the turnover shall be the balance of the total price and extra-price expenses obtained by him after deducting the accommodation fees, meals, transportation fees, tickets for tourist attractions and travel expenses paid to other package tourism enterprises for tourists;
(3) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained after deducting the subcontracting money paid to other units;
(4) For the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price;
(five) other circumstances stipulated by the competent departments of finance and taxation of the State Council.