Deduction is not allowed. Residents' daily services refer to the services mainly provided to meet the daily needs of residents and their families, including municipal affairs, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography, printing and so on. The input tax of residents' daily services obtained by taxpayers shall not be deducted.

Second, analysis

Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or real estate. Input tax refers to the value-added tax paid for the purchase of goods or taxable services in the current period. In enterprise calculation, VAT payable is the number of output tax minus input tax. Therefore, the input tax amount is directly related to the tax amount.

3. What is the difference between output tax and input tax?

1. Output tax refers to the tax amount recorded in the special VAT invoice issued by the company for selling goods to customers. Output tax = sales (excluding tax) × tax rate, output tax = sales (including tax) /( 1+ tax rate) × tax rate, and input tax can be deducted.

2. Input tax refers to the tax recorded in the special VAT invoice for goods purchased by our company from suppliers. Input tax = (purchased raw materials, fuel and power) * tax rate. The output tax column records the value-added tax that an enterprise should charge for selling goods or providing taxable services.