Units should receive ordinary invoices, and those who receive value-added tax can also be accounted for according to the total value-added tax, which is included in management expenses or operating expenses.

According to Article 25 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax, the input tax of motorcycles, automobiles and yachts subject to consumption tax for taxpayers' own use shall not be deducted from the output tax.

Because the car is a car that pays consumption tax, the input tax of its maintenance fee cannot be deducted from the output tax.