Article 24 of the Pilot Implementation Measures for Changing Business Tax to VAT (Annex I of Caishui [20 13] 106) stipulates that the input tax amount used by enterprises for simple taxation, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption goods, processing, repair and repair services or taxable services shall not be deducted from the output tax amount. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects.
In fact, I want to save taxes and fees. Since the company has patents, why not bid for high-tech enterprises and directly bid for happy technology enterprises, which can save a lot of taxes and fees every year?