Can the input of small-scale taxpayers be deducted before tax?

The income obtained by small-scale taxpayers can be accounted for according to the facts in accounting, and the accounting treatment is,

Borrow: subjects such as inventory goods,

Credit: accounts payable and other subjects.

Because the receipt cannot be deducted before the enterprise income tax, it is necessary to pay taxes without a ticket to increase the taxable income at the time of settlement.