Transfer the input tax amount. According to Article 10 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax", the input tax on the following items shall not be deducted from the output tax:

(1) For non-VAT taxable items, Purchased goods or taxable services exempt from value-added tax items, collective welfare or personal consumption;

(2) Purchased goods and related taxable services with abnormal losses;

(3) Purchased goods or taxable services used for products in progress and finished goods with abnormal losses;

(4) Consumer goods for taxpayers’ own use as prescribed by the finance and taxation authorities of the State Council;

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(5) Transportation costs for goods specified in items (1) to (4) of this article and transportation costs for sales of tax-free goods.