Purchase of bed, sofa and other office equipment to open the VAT invoice can not be deducted?
Second, the tax can be included in the project before the tax, as long as not from other funds channels, can be deducted, such as work clothes, auto parts and so on.
Can be deducted from the input tax can also be seen from two other angles, one is the production of consumption, no matter what product consumption of the input tax, as long as the cost of taxable products can be deducted;
That is, the tax law only lists the contents can not be deductible, such as the purchase of fixed assets, the purchase of non-normal loss of goods, etc., not listed can not be deductible items, is deductible.
2, the value-added tax law can not take full enumeration (is enumerated) method to enumerate all the deductible input tax, VAT deduction range from the perspective of tax law is anti-cited
Taxpayers purchase goods, where the production and operation (taxable items) are allowed to offset the input tax, belong to the goods for non-taxable items, not deductible input tax.
