1. The input tax on house decoration costs cannot be deducted. House decoration expenses are non-VAT taxable activities. Therefore, the input tax cannot be deducted.

2. According to the provisions of Caishui [2004] No. 156, after taxpayers obtain fixed assets, they pay relevant expenses and obtain relevant deduction vouchers, but this part of the input tax cannot be fully deducted from the current period. Output tax, so we first record this part of the input tax in "Tax to be deducted - VAT to be deducted (VAT transformation)", and then according to relevant regulations, transfer it to "Tax payable - Payable The debit side of "Pay value-added tax (input tax on fixed assets)" will be deducted from the current output tax.

If any non-VAT taxable behavior occurs on fixed assets purchased by taxpayers that have been subject to input deductions, this part of the input tax should be transferred out.

3. Used for tax items subject to the simplified tax calculation method, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption, receiving processing, repair and repair services, or should tax services. The fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property leases involved only refer to the fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable properties exclusively used for the above projects. For leasing, input tax cannot be deducted.