Can the service fee input invoice obtained by the automobile service company be deducted?

As long as it belongs to the general taxpayer of value-added tax, it can be paid with the income obtained? Deduct the ticket.

Article 10 of the Provisional Regulations on Value-added Tax stipulates that the input tax on goods or taxable services purchased for collective welfare and personal consumption shall not be deducted from the output tax.

Motorcycles, automobiles and yachts for taxpayers' own use, which are subject to value-added tax, refer to those used for production and operation rather than for collective welfare or personal consumption, such as transporting employees to and from work. In this case, the input tax is allowed to be deducted.

To sum up, the service fee input invoice obtained by the auto service company can be deducted.