1. It can be recorded, but it cannot be deducted before tax, so the taxable income of enterprise income tax should be increased, which is a profit-reducing factor;

2. Apply to the local tax authorities for agency opening, but the increased tax burden will be shared with the buyer, thus increasing the purchase cost and reducing the profit;

3. Purchase directly from a supplier with billing qualification, but the purchase price will generally be higher than the price mentioned in the title, which will affect the established income.