If there is no invoice, you can use the purchase list (signed by the department head) and the seller's receipt to prove the authenticity of this purchase business and include it in the enterprise cost account.

Impact on corporate income tax settlement:

If your enterprise collects corporate income tax according to its income, it has no impact on corporate income tax settlement.

if your enterprise is collecting by auditing accounts, it belongs to the situation that invoices should be obtained but not obtained, and it needs to be taxed and increased in the next year's corporate income tax settlement.