Can the invoice of enterprise consulting service fee be deducted?

1. If the company is a general taxpayer, the received special VAT invoice can be deducted from the input tax. The accounting entries are as follows:

Borrow: management fee-consulting service fee,

Borrow: taxes payable-value-added tax payable (input tax),

Loan: bank deposit.

2. The executive meeting of the State Council was held on March 6, 20 18, and it was decided that from May 20 16 1 day, China will comprehensively push forward the pilot of camp reform, including construction, real estate, finance and life services. Consulting service industry, the general taxpayer enterprise value-added tax rate is 6%.