Can the enforcement notice issued by the court replace the invoice as the legal basis for pre-income tax expenses?

Court enforcement is an execution procedure in civil litigation cases, and whether accounting can be charged before tax is subject to its notice. It is not a category, it depends on the specific situation and whether it is relevant. The pre-tax expenses should be based on the enterprise income tax law; Whether the enforcement notice can be used as the original voucher depends on its relevance and compliance with the accounting system. Article 20 of the Measures for the Administration of Invoices stipulates that when units and individuals sell goods, provide services and engage in other business activities to collect money, the payee shall issue invoices to the payer.