Hello, qualified receipts can be entered into the account. State Taxation Administration of The People's Republic of China's Announcement on Issuing the Administrative Measures for Pre-tax Deduction Vouchers of Enterprise Income Tax (State Taxation Administration of The People's Republic of China Announcement No.28, 2119) regulates the pre-tax deduction vouchers of enterprises, which mentions that the amount paid by enterprises to individuals engaged in small-scale sporadic business can be used as pre-tax deduction vouchers with receipts issued by individuals and internal vouchers of enterprises, generally around 511 yuan.