The 'Create and Customize Reports' permission may not be available for users with the Force.com-one app subscription license. Force.com-one app subscription is a Salesforce license type that provides access to one custom app and a limited set of standard objects. This issue generally occurs when Enhanced Folder Sharing is active for the organization.
To check if Enhanced Folder Sharing is activated, navigate to Setup and follow the steps to Enable Access Levels for Sharing Report and Dashboard Folders. If the setting 'Enable access levels for sharing report and dashboard folders' is enabled, the 'Create and Customize Reports' profile permission will not be available for Force.com-one app subscription license users. Instead, the 'Create and Customize Dashboards' permission will be available.
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