Can the patent fees of small-scale taxpayers be deducted from the input?

Small-scale taxpayers can't deduct the input tax when they receive special tickets, so the special tickets for patent fees received by small-scale taxpayers can't deduct the input tax either.

If the annual sales of the enterprise after the reform of the camp is less than 5 million yuan, it is a small-scale VAT taxpayer. Small-scale taxpayers of value-added tax, according to the collection rate of 3%, use a simple method to calculate the value-added tax payable. Small-scale taxpayers who purchase goods can't deduct the VAT input tax even if they get special VAT invoices. Small-scale taxpayers have a low tax rate due to the implementation of the collection rate, and there is no problem of deduction. Only ordinary taxpayers can deduct the input.