The "white entry" mainly affects accounting confirmation and enterprise income tax in taxation. Since it is "white entry", a business will inevitably happen, that is, an asset of the enterprise will be taken away by "white entry". If the use of informal documents is "white entry", then the impact of white entry on expenses and income tax is mainly considered from the tax aspect. Therefore, the financial personnel of enterprises must be vigilant in the face of "white bars".

The reasonable expenditure mentioned in Article 8 of the Enterprise Income Tax Law refers to the necessary and normal expenditure that conforms to the routine of production and business activities and should be included in the current profit and loss or the cost of related assets. According to this law, as long as it is true and legal, the expenses related to normal production and business activities can be deducted before tax, which is not emphasized here. Since it is not explicitly stated, we can infer that even the "white note" can be deducted in this case. Unqualified "white bars" cannot be deducted before tax.

Since it is a pre-tax deduction of income tax, we should respect the legal norms of income tax-People's Republic of China (PRC) Enterprise Income Tax Law. Because you can be fined even if you don't violate the accounting law and management measures, but according to the income tax law, this expenditure is indeed deducted, but many tax intermediaries still use the "no" method in the process of tax verification or tax collection. So this needs the attention of financial personnel.