First of all, buying and selling acceptance bills is illegal, and it may also be suspected of tax evasion. According to Article 3 of the Notice of the People's Bank of China on Printing and Distributing (Yinfa [1997] No.216), the acceptance, discount, rediscovery and rediscovery of commercial bills should be based on real and legal commodity transactions. If you evade taxes by buying and selling acceptance bills, according to the provisions of Articles 32, 63 and 64 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection (Order No.49 of the President of the People's Republic of China), in addition to the late payment fee, you may be required to pay taxes by the tax bureau, and you may even be fined or even be investigated for legal responsibility. Enterprises should avoid the risk of paying the received bank acceptance bills directly to suppliers as payment without endorsement.

Tax treatment:

According to Article 8 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (State Taxation Administration of The People's Republic of China Announcement No.2018 No.28), pre-tax deduction vouchers are divided into internal vouchers and external vouchers according to their sources. External vouchers refer to vouchers obtained by enterprises from other units and individuals to prove their expenses when business activities and other matters occur, including but not limited to invoices (including paper invoices and electronic invoices), financial bills, tax payment vouchers, payment vouchers, split sheets, etc. Article 16 If an enterprise fails to issue or exchange invoices and other external vouchers that meet the requirements within the prescribed time limit, and fails to provide relevant information to confirm the authenticity of its expenditures in accordance with the provisions of Article 14 of these Measures, the corresponding expenditures shall not be deducted before tax in the year in which they occur. Article 14 If an enterprise is unable to reissue or redeem invoices or other external vouchers due to special reasons such as cancellation, cancellation, revocation of business license, and being recognized as an abnormal account by the tax authorities, its expenses can be deducted before tax after the authenticity is confirmed by the following materials: (3) The payment voucher paid in non-cash mode is an essential material. Therefore, when paying for the goods with an acceptance bill, it is necessary to use a copy of the acceptance bill with complete endorsement, transfer and signature and an acceptance bill receipt issued by the other unit as the original.

The above reply is for reference only, subject to the relevant provisions of laws and regulations!