Can be deducted.

According to the "VAT Temporary Regulations", three conditions must be met to determine whether it can be deducted:

1. The payee is a general taxpayer (excluding those who choose to apply for a simple deduction) General taxpayers levied)

2. Obtain the deduction voucher

3. Use it for taxable items

In addition, the "Ministry of Finance and the State Administration of Taxation's Regulations on Notice on Incorporating the Railway Transport and Postal Industry into the Pilot Program of Replacing Business Tax with Value-Added Tax (Caishui [2013] No. 106) Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" stipulates that the input tax amount of the following items shall not be Deductions from output tax:

(1) Purchased goods used for taxable items calculated using the simplified tax calculation method, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption, Accept processing, repair and repair services or taxable 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. lease.

(2) Abnormal losses of purchased goods and related processing, repair and repair services or transportation services.

(3) Abnormal losses of purchased goods (excluding fixed assets) used for products in progress and finished goods, processing and repair services or transportation services.

(4) Passenger transportation services accepted.

According to the above provisions, if VAT taxable services (such as advertising services) are obtained, and the promotional activities are not used for the above-mentioned items that cannot deduct input tax, the input tax can be deducted.