Not all special invoices for input VAT can be deducted. Processing, repair and replacement services or transportation services cannot be deducted, nor can motorcycles, cars and yachts that are subject to consumption tax for their own use. If the purchased goods or services are used for VAT taxable items, the input tax can be deducted, otherwise it cannot be deducted.
Legal objectivity:
Article 24 The input tax amount of the following items shall not be deducted from the output tax amount: (1) Taxable items to which the simple tax calculation method applies, non-VAT taxable items, tax-free items, goods purchased for collective welfare or personal consumption, processing and repair services or taxable services. 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. (two) abnormal losses of purchased goods and related processing and repair services and transportation services. (3) Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses. (4) Acceptance of passenger service. (5) Motorcycles, automobiles and yachts that are subject to consumption tax for their own use, except those that are the means of transport for providing transport services and the subject of leasing services.