According to the tax law, gasoline fee is a deductible item, and as long as it is a special VAT invoice provided by a regular gas station, it can be used to offset the input tax of the enterprise.

The gasoline invoice refers to the business vouchers issued and collected by units or individuals in the purchase and sale of goods, the provision or acceptance of services, and the engagement in other business activities, and it is the original basis for accounting, and it is also an important basis for law enforcement and inspection by auditing authorities and tax authorities.