Under what circumstances should tax-related consulting fees be included in the tax payable to deduct the input tax?

In the following two cases, the input tax to be deducted needs to be used.

For real estate acquired after May 20 1 year 1 day, or real estate under construction acquired after May 20 1 year1day, general taxpayers are allowed to deduct the input tax from the output tax in the future; The input tax indicated or calculated on the VAT deduction certificate that has not been cross-checked by the general taxpayer who implements the tax counseling period management.