{"id":18607,"date":"2026-09-22T10:11:47","date_gmt":"2026-09-22T02:11:47","guid":{"rendered":"https:\/\/www.qicaiying.cn\/archives\/18607"},"modified":"2026-09-22T10:11:48","modified_gmt":"2026-09-22T02:11:48","slug":"%e7%a8%8e%e5%89%8d%e6%89%a3%e9%99%a4%e5%87%ad%e8%af%81%e4%b8%8e%e7%99%bd%e6%9d%a1%e5%85%a5%e8%b4%a62026%ef%bc%9a%e8%b7%a8%e5%a2%83%e9%87%87%e8%b4%ad%e6%8b%bf%e4%b8%8d%e5%88%b0%e5%8f%91%e7%a5%a8","status":"publish","type":"post","link":"https:\/\/www.qicaiying.cn\/en\/archives\/18607","title":{"rendered":"Pre-Tax Deduction Vouchers and Unsupported Receipts in 2026: When Invoices Are Unavailable for Cross-Border Purchases, Which Expenses Are Still Tax-Deductible?"},"content":{"rendered":"<h2>First, distinguish between internal and external vouchers.<\/h2>\n<p>Pre-tax deduction vouchers for corporate income tax are divided into two categories:<\/p>\n<ul>\n<li><strong>Internal Voucher:<\/strong> Original vouchers prepared by the enterprise for cost accounting purposes, such as payroll sheets, depreciation calculation sheets, cost allocation sheets, and material withdrawal slips.<\/li>\n<li><strong>External Documents:<\/strong> Invoices, fiscal receipts, tax payment certificates, payment receipts, and allocation statements obtained from external sources.<\/li>\n<\/ul>\n<p>Whether an expense is subject to value-added tax determines whether external or internal documentation is required.<strong>For taxable items, invoices should generally be used as deduction vouchers.<\/strong>; For items that are not subject to tax, other external or internal supporting documents may be used.<\/p>\n<p>This dividing line is the starting point for all determinations. Many disputes over \u201dunrecorded expenses\u201d essentially stem from a lack of clarity regarding whether the expenditure in question is a taxable item.<\/p>\n<h2>Exceptions for Small, Incidental Expenses<\/h2>\n<p>\u5411<strong>Individuals who have not registered for tax purposes<\/strong>Small, miscellaneous expenses may be deducted based on payment receipts and internal documentation. Payment receipts typically must include information such as the recipient\u2019s name, ID number, expense category, and amount received.<\/p>\n<p>\u201cThere are clear criteria for what constitutes \u201dsmall and incidental\u201d amounts,<strong>Subject to current policy provisions<\/strong>. For amounts exceeding the threshold, even if the other party is an individual, you should obtain an invoice issued by the tax authorities on their behalf.<\/p>\n<p>This exception is frequently abused: splitting business expenses that should be supported by invoices into multiple small-amount transactions is a classic example of non-compliance and is easily detected through data comparisons under the \"Golden Tax Phase IV\" system.<\/p>\n<h2>Three Approaches to Cross-Border Procurement Without Invoices<\/h2>\n<ol>\n<li><strong>Change suppliers or payment methods.<\/strong> Give priority to suppliers who can issue invoices, even if their unit prices are slightly higher. When you compare the \u201dtax savings\u201d with the \u201dhigher price,\u201d suppliers who issue invoices often turn out to be the better deal.<\/li>\n<li><strong>Resolve the issue through policy channels.<\/strong> Cross-border e-commerce retail export enterprises within the comprehensive pilot zone that meet the eligibility criteria may apply for tax exemption for transactions without invoices and the assessed tax collection method, thereby addressing the issue of transactions without invoices at the policy level.<\/li>\n<li><strong>Adjust the business structure.<\/strong> Export through trade methods suited to situations where invoices are not required\u2014such as market procurement trade\u2014rather than forcing the use of general trade and then trying to retroactively obtain invoices.<\/li>\n<\/ol>\n<p><strong>It must be made clear that purchasing tickets and issuing fraudulent invoices are red lines and are not options.<\/strong> Under the Golden Tax Phase IV system, the correspondence between the descriptions and amounts of purchases and sales, as well as logistics and cash flows, will be cross-checked, posing a very high risk.<\/p>\n<h2>A Practical Exercise<\/h2>\n<p>We recommend creating a \u201dVoucher Requirements Table\u201d organized by expense type: which expenses require a special invoice, which can be covered by a standard invoice, which can be documented with an internal voucher, and which fall under exceptional circumstances. Having this table implemented during the procurement and reimbursement processes is far more effective than having the finance department review each transaction individually after the fact.<\/p>\n<p>If you discover that some expenses lack valid supporting documents before the annual tax settlement, you should issue or replace them within the specified time limit; if it is truly impossible to issue them, handle the matter in accordance with regulations\u2014do not fabricate documents.<\/p>\n<p>Before the annual tax settlement, it is recommended to conduct a dedicated review of your accounting documents: List, item by item, all expenses for the current period that have been included in costs but lack compliant supporting documents. For those that can be reissued, do so as soon as possible; for those that truly cannot be obtained, handle them in accordance with regulations. It is much less stressful to carry out this task during the year-end closing process than to wait until the week before the annual tax settlement deadline.<\/p>\n<p>It is also important to distinguish between two concepts: \u201cnot tax-deductible\u201d and \u201cnot recordable in the books\u201d are two separate matters. Expenses for which compliant supporting documents are missing should still be accurately recorded in the books as they actually occurred; however, they should be adjusted upward for tax purposes when calculating taxable income. If such expenses are not recorded simply because an invoice cannot be obtained, this will result in discrepancies between the books and actual inventory, which in turn will create even greater compliance risks.<\/p>\n<p>Qicaiying can assist companies in organizing their system of pre-tax deduction vouchers and designing compliant processes for cross-border procurement; specific policies are subject to current regulations.<\/p>","protected":false},"excerpt":{"rendered":"<p>The absence of an invoice does not necessarily mean that an expense cannot be deducted for tax purposes, but it certainly does not mean that \u201cany receipt will suffice.\u201d This article outlines the classification rules for internal and external supporting documents for corporate income tax deductions, exceptions to the rule allowing deductions for small and miscellaneous expenses based on payment receipts, and three compliance pathways for cross-border procurement without invoices: switching suppliers, utilizing policy channels, and adjusting business structures. Current policies shall prevail.<\/p>","protected":false},"author":10,"featured_media":18606,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17,18,64],"tags":[2491,2492,2493,2494],"class_list":["post-18607","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guide","category-allguide","category-recomguide","category-gf-tax-compliance","tag-2491","tag-2492","tag-2493","tag-2494"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664<\/title>\n<meta name=\"description\" content=\"\u6ca1\u6709\u53d1\u7968\u4e0d\u7b49\u4e8e\u4e00\u5b9a\u4e0d\u80fd\u7a0e\u524d\u6263\u9664\uff0c\u4f46\u4e5f\u7edd\u4e0d\u662f\u201c\u6709\u6536\u636e\u5c31\u884c\u201d\u3002\u672c\u6587\u68b3\u7406\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u7684\u5185\u90e8\u51ed\u8bc1\u4e0e\u5916\u90e8\u51ed\u8bc1\u5206\u7c7b\u89c4\u5219\u3001\u5c0f\u989d\u96f6\u661f\u652f\u51fa\u51ed\u6536\u6b3e\u51ed\u8bc1\u6263\u9664\u7684\u4f8b\u5916\u53e3\u5f84\uff0c\u4ee5\u53ca\u8de8\u5883\u91c7\u8d2d\u65e0\u7968\u65f6\u66f4\u6362\u4f9b\u5e94\u5546\u3001\u7528\u653f\u7b56\u901a\u9053\u4e0e\u8c03\u6574\u4e1a\u52a1\u7ed3\u6784\u7684\u4e09\u6761\u5408\u89c4\u8def\u5f84\u3002\u4ee5\u73b0\u884c\u653f\u7b56\u4e3a\u51c6\u3002\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.qicaiying.cn\/en\/archives\/18607\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664\" \/>\n<meta property=\"og:description\" content=\"\u6ca1\u6709\u53d1\u7968\u4e0d\u7b49\u4e8e\u4e00\u5b9a\u4e0d\u80fd\u7a0e\u524d\u6263\u9664\uff0c\u4f46\u4e5f\u7edd\u4e0d\u662f\u201c\u6709\u6536\u636e\u5c31\u884c\u201d\u3002\u672c\u6587\u68b3\u7406\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u7684\u5185\u90e8\u51ed\u8bc1\u4e0e\u5916\u90e8\u51ed\u8bc1\u5206\u7c7b\u89c4\u5219\u3001\u5c0f\u989d\u96f6\u661f\u652f\u51fa\u51ed\u6536\u6b3e\u51ed\u8bc1\u6263\u9664\u7684\u4f8b\u5916\u53e3\u5f84\uff0c\u4ee5\u53ca\u8de8\u5883\u91c7\u8d2d\u65e0\u7968\u65f6\u66f4\u6362\u4f9b\u5e94\u5546\u3001\u7528\u653f\u7b56\u901a\u9053\u4e0e\u8c03\u6574\u4e1a\u52a1\u7ed3\u6784\u7684\u4e09\u6761\u5408\u89c4\u8def\u5f84\u3002\u4ee5\u73b0\u884c\u653f\u7b56\u4e3a\u51c6\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.qicaiying.cn\/en\/archives\/18607\/\" \/>\n<meta property=\"og:site_name\" content=\"\u4f01\u8d22\u76c8\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-22T02:11:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-22T02:11:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260922101144416.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1230\" \/>\n\t<meta property=\"og:image:height\" content=\"690\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"\u53e4, \u6653\u6e05\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u53e4, \u6653\u6e05\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607\"},\"author\":{\"name\":\"\u53e4, \u6653\u6e05\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/person\\\/7d5e6b19b46c4af03227851974e6863a\"},\"headline\":\"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664\",\"datePublished\":\"2026-09-22T02:11:47+00:00\",\"dateModified\":\"2026-09-22T02:11:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607\"},\"wordCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260922101144416.jpg\",\"keywords\":[\"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\",\"\u767d\u6761\u5165\u8d26\",\"\u4f01\u4e1a\u6240\u5f97\u7a0e\u6263\u9664\",\"\u8de8\u5883\u91c7\u8d2d\u65e0\u7968\"],\"articleSection\":[\"\u5546\u4e1a\u6307\u5357\",\"\u5168\u90e8\",\"\u63a8\u8350\",\"\u8d22\u7a0e\u5408\u89c4\u6307\u5357\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607\",\"name\":\"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260922101144416.jpg\",\"datePublished\":\"2026-09-22T02:11:47+00:00\",\"dateModified\":\"2026-09-22T02:11:48+00:00\",\"description\":\"\u6ca1\u6709\u53d1\u7968\u4e0d\u7b49\u4e8e\u4e00\u5b9a\u4e0d\u80fd\u7a0e\u524d\u6263\u9664\uff0c\u4f46\u4e5f\u7edd\u4e0d\u662f\u201c\u6709\u6536\u636e\u5c31\u884c\u201d\u3002\u672c\u6587\u68b3\u7406\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u7684\u5185\u90e8\u51ed\u8bc1\u4e0e\u5916\u90e8\u51ed\u8bc1\u5206\u7c7b\u89c4\u5219\u3001\u5c0f\u989d\u96f6\u661f\u652f\u51fa\u51ed\u6536\u6b3e\u51ed\u8bc1\u6263\u9664\u7684\u4f8b\u5916\u53e3\u5f84\uff0c\u4ee5\u53ca\u8de8\u5883\u91c7\u8d2d\u65e0\u7968\u65f6\u66f4\u6362\u4f9b\u5e94\u5546\u3001\u7528\u653f\u7b56\u901a\u9053\u4e0e\u8c03\u6574\u4e1a\u52a1\u7ed3\u6784\u7684\u4e09\u6761\u5408\u89c4\u8def\u5f84\u3002\u4ee5\u73b0\u884c\u653f\u7b56\u4e3a\u51c6\u3002\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607#primaryimage\",\"url\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260922101144416.jpg\",\"contentUrl\":\"https:\\\/\\\/qcyboss.oss-cn-shenzhen.aliyuncs.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/20260922101144416.jpg\",\"width\":1230,\"height\":690,\"caption\":\"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/archives\\\/18607#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.qicaiying.cn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#website\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/\",\"name\":\"\u4f01\u8d22\u76c8\",\"description\":\"\u4f01\u8d22\u76c8\u00b7\u8d4b\u80fd\u6bcf\u4e00\u4e2a\u521b\u4e1a\u68a6\u60f3\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.qicaiying.cn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#organization\",\"name\":\"\u4f01\u8d22\u76c8\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/512.png\",\"contentUrl\":\"https:\\\/\\\/www.qicaiying.cn\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/512.png\",\"width\":512,\"height\":512,\"caption\":\"\u4f01\u8d22\u76c8\"},\"image\":{\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.qicaiying.cn\\\/#\\\/schema\\\/person\\\/7d5e6b19b46c4af03227851974e6863a\",\"name\":\"\u53e4, \u6653\u6e05\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g\",\"caption\":\"\u53e4, \u6653\u6e05\"},\"url\":\"https:\\\/\\\/www.qicaiying.cn\\\/en\\\/archives\\\/author\\\/guxiaoqing\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pre-Tax Deduction Vouchers and Unsupported Receipts in 2026: When Invoices Are Unavailable for Cross-Border Purchases, Which Expenses Are Still Tax-Deductible?","description":"The absence of an invoice does not necessarily mean that an expense cannot be deducted for tax purposes, but it certainly does not mean that \u201cany receipt will suffice.\u201d This article outlines the classification rules for internal and external supporting documents for corporate income tax deductions, exceptions to the rule allowing deductions for small and miscellaneous expenses based on payment receipts, and three compliance pathways for cross-border procurement without invoices: switching suppliers, utilizing policy channels, and adjusting business structures. Current policies shall prevail.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.qicaiying.cn\/en\/archives\/18607\/","og_locale":"en_US","og_type":"article","og_title":"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664","og_description":"\u6ca1\u6709\u53d1\u7968\u4e0d\u7b49\u4e8e\u4e00\u5b9a\u4e0d\u80fd\u7a0e\u524d\u6263\u9664\uff0c\u4f46\u4e5f\u7edd\u4e0d\u662f\u201c\u6709\u6536\u636e\u5c31\u884c\u201d\u3002\u672c\u6587\u68b3\u7406\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u7684\u5185\u90e8\u51ed\u8bc1\u4e0e\u5916\u90e8\u51ed\u8bc1\u5206\u7c7b\u89c4\u5219\u3001\u5c0f\u989d\u96f6\u661f\u652f\u51fa\u51ed\u6536\u6b3e\u51ed\u8bc1\u6263\u9664\u7684\u4f8b\u5916\u53e3\u5f84\uff0c\u4ee5\u53ca\u8de8\u5883\u91c7\u8d2d\u65e0\u7968\u65f6\u66f4\u6362\u4f9b\u5e94\u5546\u3001\u7528\u653f\u7b56\u901a\u9053\u4e0e\u8c03\u6574\u4e1a\u52a1\u7ed3\u6784\u7684\u4e09\u6761\u5408\u89c4\u8def\u5f84\u3002\u4ee5\u73b0\u884c\u653f\u7b56\u4e3a\u51c6\u3002","og_url":"https:\/\/www.qicaiying.cn\/en\/archives\/18607\/","og_site_name":"\u4f01\u8d22\u76c8","article_published_time":"2026-09-22T02:11:47+00:00","article_modified_time":"2026-09-22T02:11:48+00:00","og_image":[{"width":1230,"height":690,"url":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260922101144416.jpg","type":"image\/jpeg"}],"author":"\u53e4, \u6653\u6e05","twitter_card":"summary_large_image","twitter_misc":{"Written by":"\u53e4, \u6653\u6e05"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.qicaiying.cn\/archives\/18607#article","isPartOf":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18607"},"author":{"name":"\u53e4, \u6653\u6e05","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/person\/7d5e6b19b46c4af03227851974e6863a"},"headline":"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664","datePublished":"2026-09-22T02:11:47+00:00","dateModified":"2026-09-22T02:11:48+00:00","mainEntityOfPage":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18607"},"wordCount":0,"publisher":{"@id":"https:\/\/www.qicaiying.cn\/#organization"},"image":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18607#primaryimage"},"thumbnailUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260922101144416.jpg","keywords":["\u7a0e\u524d\u6263\u9664\u51ed\u8bc1","\u767d\u6761\u5165\u8d26","\u4f01\u4e1a\u6240\u5f97\u7a0e\u6263\u9664","\u8de8\u5883\u91c7\u8d2d\u65e0\u7968"],"articleSection":["\u5546\u4e1a\u6307\u5357","\u5168\u90e8","\u63a8\u8350","\u8d22\u7a0e\u5408\u89c4\u6307\u5357"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.qicaiying.cn\/archives\/18607","url":"https:\/\/www.qicaiying.cn\/archives\/18607","name":"Pre-Tax Deduction Vouchers and Unsupported Receipts in 2026: When Invoices Are Unavailable for Cross-Border Purchases, Which Expenses Are Still Tax-Deductible?","isPartOf":{"@id":"https:\/\/www.qicaiying.cn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18607#primaryimage"},"image":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18607#primaryimage"},"thumbnailUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260922101144416.jpg","datePublished":"2026-09-22T02:11:47+00:00","dateModified":"2026-09-22T02:11:48+00:00","description":"The absence of an invoice does not necessarily mean that an expense cannot be deducted for tax purposes, but it certainly does not mean that \u201cany receipt will suffice.\u201d This article outlines the classification rules for internal and external supporting documents for corporate income tax deductions, exceptions to the rule allowing deductions for small and miscellaneous expenses based on payment receipts, and three compliance pathways for cross-border procurement without invoices: switching suppliers, utilizing policy channels, and adjusting business structures. Current policies shall prevail.","breadcrumb":{"@id":"https:\/\/www.qicaiying.cn\/archives\/18607#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.qicaiying.cn\/archives\/18607"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.qicaiying.cn\/archives\/18607#primaryimage","url":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260922101144416.jpg","contentUrl":"https:\/\/qcyboss.oss-cn-shenzhen.aliyuncs.com\/wp-content\/uploads\/2026\/09\/20260922101144416.jpg","width":1230,"height":690,"caption":"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664"},{"@type":"BreadcrumbList","@id":"https:\/\/www.qicaiying.cn\/archives\/18607#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.qicaiying.cn\/"},{"@type":"ListItem","position":2,"name":"\u7a0e\u524d\u6263\u9664\u51ed\u8bc1\u4e0e\u767d\u6761\u5165\u8d262026\uff1a\u8de8\u5883\u91c7\u8d2d\u62ff\u4e0d\u5230\u53d1\u7968\uff0c\u54ea\u4e9b\u652f\u51fa\u8fd8\u80fd\u7a0e\u524d\u6263\u9664"}]},{"@type":"WebSite","@id":"https:\/\/www.qicaiying.cn\/#website","url":"https:\/\/www.qicaiying.cn\/","name":"QCY","description":"Qicaiying: Empowering Every Entrepreneurial Dream","publisher":{"@id":"https:\/\/www.qicaiying.cn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.qicaiying.cn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.qicaiying.cn\/#organization","name":"QCY","url":"https:\/\/www.qicaiying.cn\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/logo\/image\/","url":"https:\/\/www.qicaiying.cn\/wp-content\/uploads\/2025\/06\/512.png","contentUrl":"https:\/\/www.qicaiying.cn\/wp-content\/uploads\/2025\/06\/512.png","width":512,"height":512,"caption":"\u4f01\u8d22\u76c8"},"image":{"@id":"https:\/\/www.qicaiying.cn\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.qicaiying.cn\/#\/schema\/person\/7d5e6b19b46c4af03227851974e6863a","name":"Ancient, Hiu Ching","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d90c81e14d394faa80e35739a437323eff380c91d5367e3dedb47719ce400057?s=96&d=mm&r=g","caption":"\u53e4, \u6653\u6e05"},"url":"https:\/\/www.qicaiying.cn\/en\/archives\/author\/guxiaoqing"}]}},"_links":{"self":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18607","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/comments?post=18607"}],"version-history":[{"count":1,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18607\/revisions"}],"predecessor-version":[{"id":18608,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/posts\/18607\/revisions\/18608"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/media\/18606"}],"wp:attachment":[{"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/media?parent=18607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/categories?post=18607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.qicaiying.cn\/en\/wp-json\/wp\/v2\/tags?post=18607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}