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Can private training and education institutions use handwritten receipts to make accounts for incoming and outgoing accounts?
You can keep an account.

Receipts issued by individuals can also be accounted for by enterprises. As long as the real business happens, receipts and invoices can be recorded. If an individual is required to issue a receipt smaller than that of 500 yuan, you can ask the other party to indicate the ID number on the receipt, and then you can make an account. And make pre-tax deduction.