Current location - Trademark Inquiry Complete Network - Trademark registration - Our company has purchased a patented technology, which is not only used for VAT exemption items, but also for general tax items. Can I deduct the tax in full?
Our company has purchased a patented technology, which is not only used for VAT exemption items, but also for general tax items. Can I deduct the tax in full?
Special invoices for value-added tax obtained by enterprises from purchasing patented technology can be fully deducted if they are used for both tax-free items and general tax items.

Article 24 of the Pilot Implementation Measures for Changing Business Tax to VAT (Annex I of Caishui [20 13] 106) stipulates that the input tax amount used by enterprises for simple taxation, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption goods, processing, repair and repair services or taxable services shall not be deducted from the output tax amount. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects.