If the expenses incurred or paid by an enterprise abroad are different from those paid in China, and it is unable to provide invoice documents, it may deduct its foreign exchange payment documents and other income before tax according to relevant contracts or agreements. According to the provisions of Article 33 of the Invoice Management Law, if the tax authorities are in doubt about the tax-related invoices or vouchers obtained by units and individuals from outside China, they may require them to provide confirmation certificates from overseas notaries or certified public accountants, which can only be used as accounting vouchers after being examined and approved by the tax authorities.

Refer to local regulations: Trial Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax of Nantong Local Taxation Bureau.

Article 7 Where a taxpayer cannot obtain an invoice for the commission, technical service fees and other expenses paid to overseas individuals, it shall provide a legal contract, a bank payment certificate and relevant certificates issued by overseas units or individuals.

Article 8 If the tax authorities are in doubt about the relevant tickets or vouchers obtained abroad during the tax inspection, they may ask them to provide confirmation certificates from overseas notary agencies or certified public accountants, which can only be used as pre-tax deduction vouchers after being examined and approved by the tax authorities.