External invoices can be accounted for because they are real and reasonable expenses related to taxable income obtained by enterprises. According to the regulations, the invoices issued by overseas companies for providing labor services for the company abroad should be submitted to the tax authorities for review when handling foreign exchange remittance, and the tax authorities will issue a certificate of non-taxation, and the company can enter them into the account with the overseas invoices.

If the tax authorities are in doubt during tax inspection, they may require them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as accounting vouchers after examination and approval by the tax authorities.