The unit purchased sanitary ware, used in office buildings, workshops, and public **** near the film places and other projects, to obtain a special VAT invoice? The invoice can offset the input tax. If the sanitary ware belongs to abnormal loss, it is not deductible.

"Ministry of Finance State Administration of Taxation Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax" (Cai Shui [2016] No. 36): Annex 1 Measures for Implementing the Pilot Project of Changing Business Tax to Value-added Tax:

Article 27 Input tax of the following items shall not be deducted from the (a) Purchased goods, processing, repair and fitting services, services, intangible assets and real estate used for taxable items under the simplified tax calculation method, VAT-exempt items, collective welfare or personal consumption. The fixed assets, intangible assets and immovable properties involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and immovable properties used exclusively for the above projects.

The taxpayer's consumption for socializing is personal consumption.

(2) Unusual loss of purchased goods, as well as related processing, repairing, and mending labor services and transportation services.

(c) Purchased goods (excluding fixed assets), processing, repair and fitting-out labor and transportation services consumed in products in process and finished goods that are not normal losses.

(d) Unusual loss of real estate, as well as purchased goods, design services and construction services consumed by the real estate.

(v) Purchased goods, design services and construction services consumed in the construction in progress of the immovable property which is not a normal loss.

Taxpayers' new construction, remodeling, expansion, repair and decoration of real estate are all real estate construction in progress.

(vi) Purchased passenger transportation services, loan services, catering services, residents' daily services and entertainment services.

(vii) Other cases stipulated by the Ministry of Finance and the State Administration of Taxation.

The goods referred to in items (4) and (5) of this Article refer to the materials and equipment constituting the real property entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communications, gas, fire protection, central air-conditioning, elevators, electrical, intelligent building equipment and ancillary facilities.