As long as it is not welfare, entertainment, loans, services and entertainment, it can be deducted. If the cleaning service is to meet the daily needs of residents and their families, it belongs to the daily service of residents, otherwise it belongs to other life services. In other words, enterprises accept cleaning services due to production needs and belong to other life services. After obtaining the special VAT invoice, the input tax can be deducted.

According to Article 27 of Annex I of the Notice on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36): "Article 27 The input tax of the following items shall not be deducted from the output tax, and the purchased passenger services, loan services, catering services, residents' daily services and entertainment services.

Can the cleaning fee be deducted from the special VAT invoice? It is said that it can be deducted, but it is conditional and related to the cleaning service of the enterprise office.