Legal analysis: Foreign accounts are made for the tax bureau, and the basis for making accounts must be formal invoices. The deduction invoice in China is only a special invoice for value-added tax, which can only be used by general taxpayer enterprises. In a sense, foreign accounts are equivalent to false accounts, which are made to pay less taxes; Ordinary invoices cannot be deducted. If you are not an ordinary taxpayer, even if you (improperly) obtain a special VAT invoice, it cannot be deducted.

Legal basis: Article 19 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection. Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent departments of finance and taxation of the State Council, and keep books and accounts according to legal and valid vouchers.

Article 14 of the Accounting Law of People's Republic of China (PRC) * * * Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified accounting system of the state, have the right to reject the untrue and illegal original vouchers, report the original vouchers with inaccurate and incomplete records to the person in charge of the unit and return them, requiring corrections and supplements in accordance with the provisions of the unified accounting system of the state.

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Twenty-first all units and individuals engaged in production and business activities, when buying goods, receiving services and paying other business expenses, should ask the payee for invoices.

Twenty-second 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.