According to Article 8 of the Enterprise Income Tax Law, reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.

In addition, according to Article 33 of the State Council's Decision on Amending the Measures for the Administration of Invoices in People's Republic of China (PRC) (the State Council Order No.587, No.20 20 10/0), if the tax authorities are in doubt about the tax-related invoices or vouchers obtained by units and individuals from outside China, they can ask them to provide the confirmation certificates of overseas notaries or certified public accountants, which can only be used as accounting vouchers after being examined and approved by the tax authorities.

(1) If the payment is made to a domestic unit or individual, and the behavior of the unit or individual falls within the scope of business tax or value-added tax collection, the invoice issued by the unit or individual shall be the legal and valid certificate.

(two) the payment of administrative fees or government funds shall be based on the financial bills issued.

(3) Foreign exchange payment vouchers and collection vouchers of overseas units or individuals shall be legal and valid vouchers. If the tax authorities are in doubt about the receipts, they may require them to provide confirmation certificates from overseas notaries.

The enterprise shall provide the above legal vouchers as deduction vouchers.

Can non-tax revenue bills be deducted before tax?

Non-tax revenue bills can be deducted before tax. The Ministry of Finance does not distinguish between handwriting and typing on printing and issuing non-tax revenue bills. If the issuing entity and content meet the above requirements, it can be used as legal evidence for pre-tax deduction.