Special tickets purchased and obtained for the production of taxable goods can be deducted. (provided that the general taxpayer). Therefore, the input tax of non-slip mats can be deducted.

The following cannot be deducted: for simple tax purposes. Used for VAT exemption items. For collective welfare. For personal consumption. Input tax corresponding to abnormal loss. Purchase passenger service. Purchase loan service. Buy catering service. Daily services purchased by residents. Buy entertainment services.