If the buyer is an enterprise other than other individuals, a special VAT invoice can be issued, and the buyer is a general taxpayer who pays VAT according to the general taxation method, which can be deducted normally; Otherwise, no points will be deducted.

First, whether the special VAT invoice can be deducted normally depends on the following aspects:

1, whether the buyer is a general taxpayer;

2. Whether the VAT invoice issued by the buyer is a special VAT invoice and whether the invoice is true and accurate;

3. Complete the invoice authentication within the specified time (180 days).

Only when the above three conditions are met can it be deducted normally, otherwise it will not be deducted.

Two, can be deducted from the input of several common bills:

1, special VAT invoice;

2, the customs import VAT special payment book;

3, agricultural products purchase invoices and agricultural products sales invoices;

4. Transportation expense statement.

Three. Non-deductible circumstances:

1, small-scale VAT taxpayers purchase goods;

2. General VAT taxpayers (hereinafter referred to as general taxpayers) who purchase goods or taxable services and obtain special VAT invoices that do not comply with laws, administrative regulations or the relevant provisions of the State Council tax authorities shall not deduct the input tax from the output tax;

3. Ordinary taxpayers are not allowed to deduct the input tax from small-scale taxpayers (except for purchasing agricultural products);

4. Other circumstances.