Can the consulting fee of special VAT invoice be deducted?

If the company is a general taxpayer, the tax is calculated by the general tax method, and the consulting activities occur in taxable items, and legal special invoices can be obtained for deduction.

Notice on comprehensively promoting the pilot project of changing business tax into value-added tax (Cai Shui [2065438+06] No.36)

The following input taxes are allowed to be deducted from the output tax:

(1) The value-added tax indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales, the same below) obtained from the seller.