There may be several reasons why the special ticket certification of the maintenance fund collected and paid by the company is not deductible: the deduction conditions are not met: according to the tax law, the enterprise income tax deduction needs to meet certain conditions, including compliance, authenticity and rationality. If the special ticket certification of the maintenance fund does not meet the deduction conditions stipulated in the tax law, the enterprise cannot use it as a deduction item.

1. wrong declaration or lack of necessary certificates: if there are mistakes or lack of necessary certificates in the declaration process, the tax authorities may refuse to recognize the deduction qualification of the special ticket of the maintenance fund.

2. Other restrictions or regulations: According to the specific regulations of the local tax authorities, there may be other restrictions or regulations, resulting in that the special ticket of the maintenance fund cannot be certified and deducted.

3. it is not deductible: the tax law stipulates the scope of deductible items, such as purchasing fixed assets and goods and services needed for production and operation. If the special ticket of the maintenance fund is not a deductible item, the enterprise cannot use it as a deductible item.