Can ordinary taxpayers of medical enterprises deduct tax-controlled service fees?

can

If you have a special invoice, the service charge can be deducted. General taxpayers can issue 6%, and information consulting service fees can issue normal special VAT invoices.

General VAT taxpayers can provide information consulting services and issue special VAT invoices with a tax rate of 6%. Small-scale taxpayers need to apply to the competent tax authorities for a special VAT invoice with a tax rate of 3%.