(Transfer) What receipts obtained from administrative institutions can be deducted before tax?

1. Information consultation, technical consultation, technology development, technology achievement transfer and technical service charges; 2. The expenses for the relevant units and individuals to voluntarily participate in training and meetings, except for the mandatory training business stipulated by laws, regulations and the State Council departmental rules; 3. International exchange service fees charged for foreigners working in China to organize short-term training abroad and provide domestic services; 4. Service fees such as booth fees charged for organizing exhibitions and fairs; 5. Fees charged to subscription units and individuals for starting publications and publishing books; 6. Fees charged for carrying out activities and providing audio and video recording services; 7. Copying fee, typing fee and information fee; 8. Other commercial service charges. (II) Government non-tax revenue such as administrative fees, government funds, paid use income of state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, public welfare fund, incomes from fines and confiscations, donations received in the name of the government, centralized income of competent departments, etc. shall use corresponding financial bills such as administrative fees bills, government fund bills, confiscated bills, general contributions of non-tax revenue in accordance with regulations, and shall not use funds to settle bills. (3) When an administrative institution is entrusted by a government non-tax revenue collecting unit to collect government non-tax revenue, it shall use the relevant government non-tax revenue bills purchased by the entrusting unit to collect the corresponding government non-tax revenue in accordance with the relevant entrustment procedures, and shall not use funds to settle bills. (four) social organizations collect membership fee income and use special receipts for social organizations; Public medical institutions engage in medical services to obtain income and use medical bills; Public welfare units that receive donation income and use donation bills may not use funds to settle bills. According to Article 8 of the Provisions of Shanxi Provincial People's Government on the Management of Administrative Charged Bills in Shanxi Province (OrderNo. 1995 No.6 1No.), receipts of administrative institutions are divided into receipts and internal settlement receipts. The receipt is applicable to the fees charged by administrative institutions for selling internal publications, materials and books, and the membership fees paid by social organizations. Article 6 of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing Some Specific Measures to Further Strengthen Tax Collection and Management (Guo Shui Fa [2009] 1 14) stipulates that those who fail to obtain legal and valid credentials as required shall not be deducted before tax. According to the above provisions, administrative institutions should issue tax invoices when collecting business service fees; To collect government non-tax revenue, administrative bills, government fund bills, confiscated bills and other corresponding financial bills shall be issued; Social organizations collect membership fee income and use special receipts for membership fees of social organizations; Public medical institutions engage in medical services to obtain income and use medical bills; Public welfare units receive donation income and use donation bills; Sales of internal publications, materials and books should use receipts. Therefore, the above legal and valid credentials that have not been obtained according to the regulations shall not be deducted before tax.