For the waste books purchased by individuals, the daily sales amount is 300 ~ 500 yuan. As long as there is a payment voucher, it can be included in the cost and deducted before tax.

According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.28, it can be deducted before tax. But you need to give the other party a receipt, that is, the other party must have a receipt for you, which indicates the payee's ID number, name, expenditure items, collection amount and other information.

Finance has corresponding records, so it can be deducted before tax.

For reference.