The Create and Customize Reports permission may not be available for users with the Force.com-one app subscription licenses.
This generally occurs if Enhanced Folder Sharing is active for an organization.
To see if Enhanced Folder Sharing is activated within your organization, follow the steps provided here .
If Enable access levels for sharing report and dashboard folders is enabled, the Create and Customize Reports profile permission will not be available for users with the Force.com-one app Subscription license type. Instead, users will noticed that the Create and Customize Dashboards permission has been made available.
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