1, agricultural and sideline products purchase invoice;

2. Special invoices for hotel supplies;

3. Special invoices for cargo transportation;

4. Conference fees;

5. Business entertainment expenses;

6. Travel expenses;

7. Training fees;

8. Office supplies, low consumption and electronic consumables;

9. Welfare expenses;

10, advertising fee;

1 1, repair fee;

12, public utilities;

13, rental fee, etc.

The input tax of the following items shall not be deducted from the output tax:

1. Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple tax items, VAT exemption items, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets and real estate dedicated to the above projects;

2, abnormal loss of purchased goods, and related processing and repair services and transportation services;

3, abnormal loss of goods purchased by products in process and finished products, excluding fixed assets, processing and repair services and transportation services;

4. Abnormal loss of real estate, and real estate consumption of purchased goods, design services and construction services;

5. The purchased goods, design services and construction services consumed by abnormal losses of real estate construction in progress, as well as taxpayers' new construction, reconstruction, expansion, repair and decoration of real estate, belong to real estate construction in progress;

6. Purchase passenger services, loan services, catering services, daily services for residents and entertainment services;

7. Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

legal ground

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 8 An enterprise that prints invoices shall meet the following conditions:

(a) to obtain a printing business license and business license;

(two) the equipment and technical level can meet the needs of printing invoices;

(three) a sound financial system and strict quality supervision, safety management and confidentiality system.

The tax authorities determine the enterprises that print invoices through bidding, and issue quasi-confirmed invoices.