Should the tax on the recorded value of patented technology be deducted?

Whether the recorded value of patented technology needs tax deduction needs to be confirmed according to the actual situation. If the enterprise is a small-scale taxpayer, the input tax of its recorded value does not need to be deducted, and it is recorded at the tax-included price. If the enterprise is a general taxpayer and obtains a special invoice, the tax of the recorded value can be deducted.