For foreigners operating businesses in China, understanding local tax regulations is crucial. But did you know? Not all expenses require official invoices to be eligible for pre-tax deductions. Mastering these details can not only help you avoid unnecessary tax complications but also save significant costs for your business.
对于在中国经营的外国人来说，了解当地的税务规则至关重要。但你知道吗？并非所有的费用都需要正式发票才能进行税前扣除。掌握这些细节，不仅能帮助你避免不必要的税务麻烦，还能为企业节省大量成本。
In the previous article, we have introduced scenarios 01 through 05
在上一篇文章里我们已经介绍了第01-05种情况：
01: Expenditures not exceeding 500 yuan
支出不超过500元
02: Salaries and wages
工资薪金
03: Travel expense allowances
差旅费补助
04: Meal allowances
误餐补助
05: Pensions and relief funds
抚恤金、救济金
In this article, we will continue to introduce scenarios 06 through 10 where pre-tax deductions do not require invoices, covering a variety of situations from overseas procurement to penalty payments. Whether you are a novice or experienced, this practical knowledge will provide strong support for your tax management. Keep reading to unlock more tax optimization tips!
在本文中，我们将继续介绍第06-10种不需要发票的税前扣除情形，涵盖从境外采购到违约金支付的多种场景。无论你是新手还是经验丰富的，这些实用知识都将为你的税务管理提供有力支持。继续阅读，解锁更多税务优化技巧！
6
Expenditures incurred from purchasing
goods or services from overseas
从境外购进货物或者劳务发生的支出
Deduction documents: Invoices issued, or receipt documents with invoice-like properties, along with relevant tax payment certificates.
扣除凭证：开具的发票或者具有发票性质的收款凭证、相关税费缴纳凭证。
Points to note: If tax authorities have doubts about the documents during review, they may request the company to provide further confirmation proofs. Therefore, when conducting overseas procurement, companies must retain all relevant payment documents and tax payment proofs for inspection by tax authorities.
注意事项：税务机关在审查时如果对凭证有疑议，可能会要求企业提供进一步的确认证明。因此，企业在进行境外采购时，务必保留好所有相关的付款凭证和税费缴纳证明，以备税务机关核查。
7
Utility and other expenses shared by the lessor
出租方分摊的水电等费用
Applicable situation: Expenses such as water, electricity, gas, air conditioning, heating, communication lines, cable TV, and internet incurred by a company leasing office or production premises, where the lessor allocates these costs.
适用情形：企业租用办公、生产用房等资产发生的水、电、燃气、冷气、暖气、通讯线路、有线电视、网络等费用，出租方采取分摊方式。
Deduction documents: External documents other than invoices, and allocation statements.
扣除凭证：发票外的其他外部凭证和分割单。
Explanation: When leasing office space, utility costs are typically paid by the lessor and then allocated to tenants based on usage. In such cases, companies can use the allocation statement provided by the lessor as a deduction document, without requiring separate invoices.
解释：在租赁办公场所时，水电等费用通常由出租方统一支付，然后根据使用情况分摊给各租户。这种情况下，企业可以使用出租方提供的分割单作为扣除凭证，而不需要单独的发票。
8
Shared services with cost allocation
共同接受劳务，采用分摊方式
Case 1: When a company and other enterprises (including affiliated enterprises) or individuals jointly receive value-added tax (VAT)-applicable services within the country.
Deduction documents: Invoices and allocation statements.
情形1：企业与其他企业（包括关联企业）、个人在境内共同接受应纳增值税劳务。
扣除凭证：发票和分割单。
Case 2: When a company and other enterprises (including affiliated enterprises) or individuals jointly receive non-VAT-applicable services within the country.
Deduction documents: External documents other than invoices, and allocation statements.
情形2：企业与其他企业（包括关联企业）、个人在境内共同接受非应纳增值税劳务。
扣除凭证：发票外的其他外部凭证和分割单。
Explanation: When multiple enterprises jointly receive a service, the costs can be allocated according to an agreed ratio. For VAT-applicable services, companies must obtain invoices and allocation statements; for non-VAT-applicable services, other external documents and allocation statements can be used as deduction documents.
解释：当多个企业共同接受某项劳务时，费用可以按照约定的比例分摊。对于应纳增值税的劳务，企业需要取得发票和分割单；对于非应纳增值税的劳务，可以使用其他外部凭证和分割单作为扣除凭证。
9
Interest expenses on bond issuance
发行债券利息支出
Deduction documents: Interest receipts, proof of interest payments to investors, payment vouchers, etc.
扣除凭证：收息凭证，向投资者兑付利息证明、付款凭证等。
Points to note: Since bond interest involves numerous investors, issuing invoices can be challenging. Therefore, companies can use interest receipts, proof of interest payments, and other similar documents as deduction vouchers. However, it is advisable to consult with local tax authorities during implementation to ensure the compliance of these documents.
注意事项：由于债券利息涉及众多投资者，开具发票较为困难。因此，企业可以使用收息凭证、兑付利息证明等作为扣除凭证。但具体操作时，建议与当地税务机关沟通确认，以确保凭证的合规性。
10
Compensation payments for breach of contract
支付的未履行合同的违约金支出
Deduction documents: Signed agreements for the supply of taxable goods or services, compensation agreements, receipts issued by the receiving party, or, in some cases, court judgments, mediation documents, or arbitration awards.
扣除凭证：签订的提供应税货物或应税劳务的协议、赔偿协议、收款方开具的收据或者有的需要法院判决书或调解书、仲裁机构的裁定书等。
Explanation: Compensation payments for breach of contract are not subject to value-added tax (VAT), and therefore, invoices are not required. Companies can use contracts, compensation agreements, receipts, or legal documents as deduction vouchers.
解释：违约金支出不属于增值税应税行为，因此不需要取得发票。企业可以通过合同、赔偿协议、收据或法律文件等作为扣除凭证。
Summary 总结
Understanding these scenarios where pre-tax deductions do not require invoices can help businesses avoid unnecessary tax risks while reasonably reducing their tax burden. In practice, companies should ensure the legality and completeness of all deduction documents and maintain good communication with tax authorities to ensure compliance in tax handling.
了解这些不需要发票的税前扣除情形，可以帮助企业避免不必要的税务风险，同时合理降低税负。在实际操作中，企业应确保所有扣除凭证的合法性和完整性，并与税务机关保持良好的沟通，以确保税务处理的合规性。
By mastering these tax details, foreign businesses operating in China can navigate the complex tax environment with greater confidence and achieve lawful and compliant tax optimization.
通过掌握这些税务细节，外国企业在中国经营时可以更加自信地应对复杂的税务环境，实现合法合规的税务优化。
Author 作者 | Alex