2. In order to prove the authenticity of the business, other internal vouchers are needed, including contract agreements, expenditure basis, payment vouchers, etc.
3. Income from non-taxable items that cannot be invoiced, if the other party is a company, shall be deducted by other external vouchers; If the other party is an individual, the deduction will be made with the internal voucher.
Legal basis: Measures for the Administration of Pre-tax Deduction Certificates of Enterprise Income Tax Article 10 Although the expenditure items incurred by enterprises in China are not taxable items, according to the regulations of State Taxation Administration of The People's Republic of China, invoices can be used as pre-tax deduction certificates. Therefore, tax-free prepaid invoices can be used for reimbursement.