Starting from 20 13.08.0 1.
Article 24 The input tax of the following items shall not be deducted from the output tax:
(1) Taxable items, non-VAT taxable items, VAT-exempt items, goods purchased for collective welfare or personal consumption, processing, repair and replacement services or taxable services that are subject to the simple taxation method. 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.