Can the input tax of non-patented technology be fully deducted?

General taxpayers who obtain special invoices for non-patented technology can fully deduct the input tax.

When a general taxpayer unit obtains a special invoice for non-patented technology, the accounting treatment is,

Borrow: intangible assets-non-patented technology,

Taxes payable-VAT payable (input tax),

Credit: accounts payable and other subjects.