Article 27 stipulates that the input tax amount of the following items shall not be deducted from the output tax amount:
(1) Goods purchased, processing and repair services, services, intangible assets and real estate used for simple tax calculation, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.
the taxpayer's social consumption belongs to personal consumption.
(2) abnormal loss of purchased goods, and related processing, repair and repair services and transportation services.
(3) purchased goods (excluding fixed assets), processing, repair and replacement services and transportation services consumed by products in process and finished products with abnormal losses.
(4) Abnormal loss of real estate, and purchased goods, design services and construction services consumed by the real estate.
(5) The purchased goods, design services and construction services consumed by the real estate construction in progress with abnormal losses.
taxpayers' new construction, reconstruction, expansion, repair and decoration of real estate are all real estate projects under construction.
(6) purchased passenger transportation services, loan services, catering services, residents' daily services and entertainment services.
(7) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
the goods mentioned in items (4) and (5) of this article refer to the materials and equipment that constitute the real estate entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electricity, intelligent building equipment and supporting facilities.
according to the above regulations, the tooling can be deducted if it belongs to labor insurance, but not if it belongs to welfare. Labor protection articles refer to a kind of defensive equipment necessary to protect the personal safety and health of workers in the production process, which plays a very important role in reducing occupational hazards. For example, the work clothes of sanitation workers and construction workers have protective and defensive functions. If the work clothes only help the image, they shall not be deducted.