Legal subjectivity:

Not all special input VAT invoices can be deducted. Processing, repair and repair services or transportation industry services cannot be deducted, nor can self-use motorcycles, cars, and yachts that are subject to consumption tax. If the purchased goods or services are used for VAT taxable items, the input tax can be deducted, otherwise it cannot be deducted. The law is objective:

Article 24 of the "Implementation Measures for Bill Management" The input tax on the following items shall not be deducted from the output tax: (1) For tax items that apply the simplified tax calculation method, non-taxable items VAT taxable items, VAT exempt items, collective welfare or purchased goods for personal consumption, acceptance of 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, repair and transportation services. (3) Purchased goods (excluding fixed assets), processing, repair and repair services or transportation services used for products in progress and finished products that are abnormally lost. (4) Passenger transportation services accepted. (5) Motorcycles, cars, and yachts that are subject to consumption tax for self-use, except those used as means of transportation and the subject matter of leasing services for providing transportation services.