No, according to the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing Some Specific Measures to Further Strengthen Tax Collection and Management (Guo Shui Fa [2009]114), those who fail to obtain legal and valid credentials as required shall not be deducted before tax. Therefore, this expenditure shall not be deducted before tax.

In violation of the provisions of the Measures for the Administration of Invoices in People's Republic of China (PRC), in any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of 1000 yuan; Illegal gains shall be confiscated:

1. Failing to issue an invoice, or failing to issue an invoice at one time according to the prescribed time limit, sequence and column, or failing to affix a special invoice seal;

2, the use of tax control devices to issue invoices, failed to submit the invoice data to the competent tax authorities;

3. Expand the scope of use of invoices;

4. Replace invoices with other vouchers;

5. Invoice across designated areas;

6. Failing to pay the cancellation invoice in accordance with the provisions;

7. Failing to store and keep invoices in accordance with regulations.