Current location - Plastic Surgery and Aesthetics Network - Clothing company - Can it be deducted for enterprises to buy watches and clothes and give gifts to customers and obtain special invoices for value-added tax in shopping malls?
Can it be deducted for enterprises to buy watches and clothes and give gifts to customers and obtain special invoices for value-added tax in shopping malls?
No, this is duty-free goods.

At present, the transfer of input tax mainly includes the following situations: (1) abnormal losses of taxpayers' purchased goods, in-process products and finished products; (2) Goods or taxable services purchased by taxpayers are changed in use, such as non-taxable items, tax-free items or collective welfare and personal consumption. In these two cases, because the original purchased goods or taxable services can not produce VAT output tax, the deducted input tax has lost its source of deduction, and it has to be transferred out.