Included! Eligible receipts can be accounted for. The Announcement of State Taxation Administration of The People's Republic of China on Issuing the Management Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.2018 No.28) regulates the pre-tax deduction vouchers of enterprises, in which it is mentioned that the amount paid by enterprises to individuals engaged in small and sporadic businesses can be used as pre-tax deduction vouchers with receipts issued by individuals and internal vouchers of enterprises, generally around 500 yuan.