You can't. Whether there is an invoice or not, as long as the business is true, it can be recorded in accordance with accounting standards. When enterprise income tax is charged before tax, expenses without formal invoices are not allowed to be deducted before tax, and income tax needs to be adjusted.

Essence is more important than form. Accountants can record as long as there is evidence to prove the real business. However, the tax bureau may not agree to the audit, and the pre-tax deduction may be agreed only after the invoice is needed. So try to get a compliant invoice.

Extended data:

The determination of the preparation period of Chinese enterprises is greatly influenced by the tax law. For example, the Detailed Rules for the Implementation of the Income Tax Law of Foreign-funded Enterprises stipulates that "the preparation period of a foreign-funded enterprise shall be from the date when the enterprise is approved for preparation to the date when it starts production and operation (including trial production)". The above-mentioned "approved preparation date" specifically refers to the date after the enterprise signed the investment agreement and the date when the contract was approved by the China Municipal Government.

The above-mentioned "date of starting production and operation (including trial production)" specifically refers to the end of the preparation period of the enterprise from the date when the equipment of the enterprise starts to operate, and the product is manufactured or the same first product is sold. Other enterprises can refer to this provision.

6602 Management expenses account for the management expenses incurred by an enterprise in organizing and managing the production and operation of the enterprise, including the start-up expenses incurred by the enterprise during the preparation period, the company funds incurred by the board of directors and the administrative department in the operation and management of the enterprise or borne by the enterprise (including the salary and welfare expenses of employees in the administrative department, material consumption, amortization of low-value consumables, office expenses and travel expenses, etc.). ).

Trade union funds, directors' membership fees (including directors' allowances, conference fees and travel expenses, etc.). ), agency fees, consulting fees (including consulting fees), attorney fees, business entertainment fees, property taxes, vehicle and vessel use taxes, land use taxes, stamp duty, technology transfer fees, mineral resources compensation fees, research fees, sewage charges, etc.

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