Does the new tax law mean that "if there is no invoice, you can use split sheets, receipts, etc." As an entry certificate, but also can be deducted before tax "?

Article 7 An enterprise shall keep the information related to the pre-tax deduction voucher, including the contract agreement, expenditure basis, payment voucher, etc., in case of verifying the authenticity of the pre-tax deduction voucher.

Article 8 Pre-tax deduction vouchers are divided into internal vouchers and external vouchers according to their sources.

Internal vouchers refer to the original accounting vouchers made by enterprises for accounting costs, expenses, losses and other expenses. The filling and use of internal vouchers shall comply with the relevant provisions of national accounting regulations.

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.

Where there are other provisions on the issuance of invoices for taxable items in State Taxation Administration of The People's Republic of China, the prescribed invoices or bills shall be used as pre-tax deduction vouchers.

Article 10 If the expenses incurred by an enterprise in China are not taxable items, if the other party is the unit, other external vouchers other than the invoices issued by the other party shall be used as pre-tax deduction vouchers; If the other party is an individual, the internal voucher shall be used as the pre-tax deduction voucher.

Although the expenses incurred by enterprises in China are not taxable items, according to the regulations of State Taxation Administration of The People's Republic of China, invoices can be issued as pre-tax deduction vouchers.

Article 11 The expenses incurred by an enterprise in purchasing goods or services from abroad shall be deducted before tax with the invoices issued by the other party, receipts with the nature of invoices and relevant tax payment vouchers.

Article 12 Invoices illegally printed, forged, altered, voided, illegally obtained by the drawer, falsely drawn and filled out (hereinafter referred to as "non-compliant invoices") and other external vouchers that do not conform to national laws, regulations and other relevant provisions (hereinafter referred to as "non-compliant external vouchers") shall not be used as pre-tax deduction vouchers.

Article 13 An enterprise shall obtain external vouchers such as invoices, or have obtained external vouchers such as invoices that do not meet the requirements, and the expenses are true and have actually occurred, and shall require the other party to re-issue external vouchers such as invoices before the end of the annual settlement period. External vouchers such as reissued or reissued invoices that meet the requirements can be used as pre-tax deduction vouchers.

Article 14 If an enterprise is unable to re-issue or exchange invoices or other external vouchers due to special reasons such as cancellation, cancellation, revocation of business license by the other party, or being recognized as an abnormal household by the tax authorities, its expenses can be deducted before tax after the authenticity is confirmed by the following information:

(1) Reasons for failure to reissue or exchange external vouchers such as invoices (including industrial and commercial cancellation, institution cancellation, inclusion of abnormal business households, bankruptcy announcement, etc.). );

(2) Contracts or agreements on related business activities;

(3) Payment vouchers paid in a non-cash way;

(4) Proof materials of cargo transportation;

(5) Internal vouchers for goods in and out of the warehouse;

(6) Accounting records and other materials of the enterprise.

Items 1 to 3 of the preceding paragraph are necessary information.