The receipt only proves whether the money has been received or paid, and cannot be used as proof of reimbursement. If the reimburser really can't obtain and provide the invoice, and the expenses have actually occurred, the enterprise should still keep accounts according to the bookkeeping principle in accounting treatment. However, in tax treatment, due to the lack of invoices suitable for taxable business as legal documents, the expenses without invoices must be adjusted, that is, the expenses without invoices must be excluded from the pre-tax deduction items.

Invoices are verified by state organs, and enterprises use big data to check and monitor; The receipt is different. Except the receipts issued by financial supervision institutions and administrative units, the recipients of other receipts cannot be included in the pre-tax costs.