It depends on the receipt.

receipts used for businesses that occur within the company can be accounted for. The receipts supervised by the tax department and the financial department, such as loans received, do not have tax obligations, and administrative fees incurred by administrative institutions can be recorded.

receipts issued by units or individuals who have sales activities with tax obligations, that is, the "white slips" mentioned in daily life, cannot be recorded as evidence.

internal receipt is a self-made voucher within the company, which is used for internal business of the company, such as internal transfer of materials, collection of employee deposit, refund of excess business loan, etc. At this time, the internal self-made receipt is legal evidence and can be recorded as cost. If there is a business transaction between units, and the payee does not need to pay tax after receiving the payment, the payee can issue a receipt supervised by the tax department.

for administrative fees incurred by administrative institutions, receipts supervised by the financial department can be used. If there is no need to pay taxes in business dealings between units and troops according to regulations, you can use the receipts produced by the troops, which are also legal credentials and can be recorded.

Extended information:

Generally, receipts should be used when invoices are not used. It is an important original document. Receipt can't be equated with what we call "white stripes" every day. Receipt is also a kind of receipt and payment voucher, which has different types. As for whether it can be recorded, it depends on the type and scope of use of the receipt.

receipts can be divided into internal receipts and external receipts. External receipts are divided into three types: tax department producer, financial department producer and army receipt.

Article 19 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates: "Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the financial and tax authorities in the State Council, and keep accounts and conduct accounting according to legal and valid vouchers."

Article 21 of the Measures for the Administration of Invoices of the People's Republic of China stipulates: "All units and individuals engaged in production and business activities shall obtain invoices from the payee when purchasing goods, receiving services and paying for other business activities." Article 22 stipulates: "invoices that do not meet the requirements shall not be used as financial reimbursement vouchers, and any unit or individual has the right to refuse them."

Baidu encyclopedia-receipt