For reimbursement with receipts but no invoices, enterprises should keep accounts truthfully in accounting treatment, but in tax treatment, reimbursement expenses without invoices cannot be deducted before tax due to tax differences, and tax adjustments must be made.

Legal Basis: Administrative Measures for Final Settlement and Payment of Enterprise Income Tax Article 2 The final settlement and payment of enterprise income tax refers to the taxpayer's self-calculation of the annual taxable income and income tax payable within four months after the end of the tax year according to tax laws, regulations, rules and other relevant provisions on enterprise income tax, determination of the amount to be supplemented or refunded this year according to the income tax paid in advance on a monthly or quarterly basis, filling in the annual enterprise income tax return form, and handling the annual enterprise income tax declaration and tax payment with the competent tax authorities. "Measures for the Administration of Final Settlement and Payment of Enterprise Income Tax" Article 3 A taxpayer who collects enterprise income tax by auditing accounts shall make final settlement and payment in accordance with the Regulations, its detailed rules for implementation and the relevant provisions of these Measures, whether during the period of tax reduction or exemption, or in terms of profits or losses.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.