The value-added tax amount indicated on the special value-added tax invoice obtained from the seller or provider is allowed to be deducted from the output tax amount. However, the input tax on the following items shall not be deducted from the output tax: (1) Purchases used for taxable items subject to the simplified tax calculation method, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption Goods, 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 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. Therefore, if business tax is replaced by value-added tax, general taxpayers who receive taxable services can deduct the input tax if they fall within the scope of allowed deductions and obtain legal tax deduction certificates; if they are used in the above-mentioned non-deductible scope, they cannot be deducted. It is recommended that you consult the competent tax authorities for further consultation when it comes to specific tax collection and administration issues.