For foreigners operating businesses in China, understanding local tax regulations is crucial. But did you know? Not all expenses require official invoices to be eligible for pre-tax deductions. Mastering these details can not only help you avoid unnecessary tax complications but also save significant costs for your business.
對于在中國經營的外國人來說，了解當地的稅務規則至關重要。但你知道嗎？并非所有的費用都需要正式發票才能進行稅前扣除。掌握這些細節，不僅能幫助你避免不必要的稅務麻煩，還能為企業節省大量成本。
In the previous article, we have introduced scenarios 01 through 05
在上一篇文章里我們已經介紹了第01-05種情況：
01: Expenditures not exceeding 500 yuan
支出不超過500元
02: Salaries and wages
工資薪金
03: Travel expense allowances
差旅費補助
04: Meal allowances
誤餐補助
05: Pensions and relief funds
撫恤金、救濟金
In this article, we will continue to introduce scenarios 06 through 10 where pre-tax deductions do not require invoices, covering a variety of situations from overseas procurement to penalty payments. Whether you are a novice or experienced, this practical knowledge will provide strong support for your tax management. Keep reading to unlock more tax optimization tips!
在本文中，我們將繼續介紹第06-10種不需要發票的稅前扣除情形，涵蓋從境外采購到違約金支付的多種場景。無論你是新手還是經驗豐富的，這些實用知識都將為你的稅務管理提供有力支持。繼續閱讀，解鎖更多稅務優化技巧！
6
Expenditures incurred from purchasing
goods or services from overseas
從境外購進貨物或者勞務發生的支出
Deduction documents: Invoices issued, or receipt documents with invoice-like properties, along with relevant tax payment certificates.
扣除憑證：開具的發票或者具有發票性質的收款憑證、相關稅費繳納憑證。
Points to note: If tax authorities have doubts about the documents during review, they may request the company to provide further confirmation proofs. Therefore, when conducting overseas procurement, companies must retain all relevant payment documents and tax payment proofs for inspection by tax authorities.
注意事項：稅務機關在審查時如果對憑證有疑議，可能會要求企業提供進一步的確認證明。因此，企業在進行境外采購時，務必保留好所有相關的付款憑證和稅費繳納證明，以備稅務機關核查。
7
Utility and other expenses shared by the lessor
出租方分攤的水電等費用
Applicable situation: Expenses such as water, electricity, gas, air conditioning, heating, communication lines, cable TV, and internet incurred by a company leasing office or production premises, where the lessor allocates these costs.
適用情形：企業租用辦公、生產用房等資產發生的水、電、燃氣、冷氣、暖氣、通訊線路、有線電視、網絡等費用，出租方采取分攤方式。
Deduction documents: External documents other than invoices, and allocation statements.
扣除憑證：發票外的其他外部憑證和分割單。
Explanation: When leasing office space, utility costs are typically paid by the lessor and then allocated to tenants based on usage. In such cases, companies can use the allocation statement provided by the lessor as a deduction document, without requiring separate invoices.
解釋：在租賃辦公場所時，水電等費用通常由出租方統一支付，然后根據使用情況分攤給各租戶。這種情況下，企業可以使用出租方提供的分割單作為扣除憑證，而不需要單獨的發票。
8
Shared services with cost allocation
共同接受勞務，采用分攤方式
Case 1: When a company and other enterprises (including affiliated enterprises) or individuals jointly receive value-added tax (VAT)-applicable services within the country.
Deduction documents: Invoices and allocation statements.
情形1：企業與其他企業（包括關聯企業）、個人在境內共同接受應納增值稅勞務。
扣除憑證：發票和分割單。
Case 2: When a company and other enterprises (including affiliated enterprises) or individuals jointly receive non-VAT-applicable services within the country.
Deduction documents: External documents other than invoices, and allocation statements.
情形2：企業與其他企業（包括關聯企業）、個人在境內共同接受非應納增值稅勞務。
扣除憑證：發票外的其他外部憑證和分割單。
Explanation: When multiple enterprises jointly receive a service, the costs can be allocated according to an agreed ratio. For VAT-applicable services, companies must obtain invoices and allocation statements; for non-VAT-applicable services, other external documents and allocation statements can be used as deduction documents.
解釋：當多個企業共同接受某項勞務時，費用可以按照約定的比例分攤。對于應納增值稅的勞務，企業需要取得發票和分割單；對于非應納增值稅的勞務，可以使用其他外部憑證和分割單作為扣除憑證。
9
Interest expenses on bond issuance
發行債券利息支出
Deduction documents: Interest receipts, proof of interest payments to investors, payment vouchers, etc.
扣除憑證：收息憑證，向投資者兌付利息證明、付款憑證等。
Points to note: Since bond interest involves numerous investors, issuing invoices can be challenging. Therefore, companies can use interest receipts, proof of interest payments, and other similar documents as deduction vouchers. However, it is advisable to consult with local tax authorities during implementation to ensure the compliance of these documents.
注意事項：由于債券利息涉及眾多投資者，開具發票較為困難。因此，企業可以使用收息憑證、兌付利息證明等作為扣除憑證。但具體操作時，建議與當地稅務機關溝通確認，以確保憑證的合規性。
10
Compensation payments for breach of contract
支付的未履行合同的違約金支出
Deduction documents: Signed agreements for the supply of taxable goods or services, compensation agreements, receipts issued by the receiving party, or, in some cases, court judgments, mediation documents, or arbitration awards.
扣除憑證：簽訂的提供應稅貨物或應稅勞務的協議、賠償協議、收款方開具的收據或者有的需要法院判決書或調解書、仲裁機構的裁定書等。
Explanation: Compensation payments for breach of contract are not subject to value-added tax (VAT), and therefore, invoices are not required. Companies can use contracts, compensation agreements, receipts, or legal documents as deduction vouchers.
解釋：違約金支出不屬于增值稅應稅行為，因此不需要取得發票。企業可以通過合同、賠償協議、收據或法律文件等作為扣除憑證。
Summary 總結
Understanding these scenarios where pre-tax deductions do not require invoices can help businesses avoid unnecessary tax risks while reasonably reducing their tax burden. In practice, companies should ensure the legality and completeness of all deduction documents and maintain good communication with tax authorities to ensure compliance in tax handling.
了解這些不需要發票的稅前扣除情形，可以幫助企業避免不必要的稅務風險，同時合理降低稅負。在實際操作中，企業應確保所有扣除憑證的合法性和完整性，并與稅務機關保持良好的溝通，以確保稅務處理的合規性。
By mastering these tax details, foreign businesses operating in China can navigate the complex tax environment with greater confidence and achieve lawful and compliant tax optimization.
通過掌握這些稅務細節，外國企業在中國經營時可以更加自信地應對復雜的稅務環境，實現合法合規的稅務優化。
Author 作者 | Alex