1. If the VAT deduction voucher obtained by the taxpayer does not conform to laws, administrative regulations or relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax. Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax.

2. Purchased goods, processing, repair and replacement services, services, intangible assets and real estate for simple taxable items.

The simple tax calculation method refers to the general taxpayer who has a specific taxable behavior stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, and can choose to apply the simple tax calculation method for tax calculation. For ordinary taxpayers who apply the simple tax method, the input tax of the simple tax method tax items shall not be deducted.

3. Purchased goods, processing, repair and replacement services, services, intangible assets and real estate used for tax-free items. Exemption from VAT refers to the items exempted from VAT stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

4. Goods purchased, processing, repair and replacement services, labor services, intangible assets and real estate used for collective welfare. Collective welfare refers to the expenses incurred by various internal welfare departments provided by taxpayers, including the equipment, facilities and maintenance expenses of collective welfare departments such as staff canteen, staff bathroom, barber shop, infirmary, nursery and sanatorium.

5. Goods purchased, processing, repair and replacement services, services, intangible assets and real estate for personal consumption. Personal consumption refers to the expenditure of goods, services and services consumed by taxpayers' employees.

6, abnormal loss of purchased goods, and related processing and repair services and transportation services.

The abnormal loss of purchased goods refers to the theft, loss, mildew and deterioration of goods due to poor management, and the confiscation, destruction and demolition of goods due to illegal activities. The input tax corresponding to goods and related processing, repair and replacement services and transportation services shall not be deducted.

7. Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.

The purchased goods, processing, repair and replacement services and transportation services consumed by products and finished products with abnormal losses refer to the theft, loss, mildew and deterioration of products and finished products caused by poor management, and the confiscation, destruction and dismantling of products and finished products caused by violations of laws and regulations. The input tax corresponding to purchased goods, processing, repair and replacement services and transportation services consumed by products and finished products shall not be deducted.

8. Abnormal loss of real estate, and real estate consumption of purchased goods, design services and construction services. Abnormal loss of real estate refers to the theft, loss, mildew and deterioration of real estate due to poor management, and the confiscation, destruction and demolition of real estate due to violation of laws and regulations. The input tax corresponding to the real estate and its purchased goods, design services and construction services shall not be deducted.

9. Goods, design services and construction services consumed by abnormal losses of real estate projects under construction.

Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction. The purchased goods, design services and construction services consumed by abnormal losses of real estate construction in progress refer to the theft, loss, mildew and deterioration of real estate construction in progress due to poor management, and the confiscation, destruction and demolition of real estate construction in progress due to violations of laws and regulations. Input tax corresponding to purchased goods, design services and construction services consumed by real estate under construction shall not be deducted. The goods referred to refer to the materials and equipment that constitute the real estate entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.

10, the loan service has been purchased.

Loan service refers to the business activities of lending funds to others to obtain interest income. Such as: loan services provided by banks, interest income during the holding period of financial products, interest income from credit card overdraft, interest income from buying financial products for resale, interest income from margin financing and securities lending, interest and interest income from financing businesses such as leaseback, bill negotiation, penalty interest, bill discount and lending. The input tax on loan services obtained by taxpayers shall not be deducted.

1 1, bought the catering service.

Catering service refers to the business activities of providing catering services to consumers by providing catering and catering places at the same time, and the input tax of catering services obtained by taxpayers shall not be deducted.

12, bought daily services for residents.

Residents' daily services refer to the services provided mainly 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.

13, buying entertainment services.

Entertainment service refers to the business of providing places and services for entertainment activities. Specifically, it includes: karaoke bars, dance halls, nightclubs, bars, billiards, golf, bowling and entertainment (including shooting, hunting, horse racing, game machines, bungee jumping, karting, hot air balloons, paramotors, archery and darts). The input tax on entertainment services obtained by taxpayers shall not be deducted.