Current location - Recipe Complete Network - Catering training - Shanghai VAT special invoice, tax rate is 6%, and consulting fee is charged. I am a general taxpayer, from Yantai. Can I deduct it?
Shanghai VAT special invoice, tax rate is 6%, and consulting fee is charged. I am a general taxpayer, from Yantai. Can I deduct it?
You can deduct it! If the buyer is a general taxpayer, VAT and freight invoices can be deducted from the input tax at different tax rates.

Similar invoices received before were not deducted by the accountant, but directly recorded in the cost for two reasons:

1). Accountants are not familiar with this kind of deductible business;

2). If it is not directly used for production, it shall not be deducted; For example, materials of projects under construction (aluminum alloy and other materials), canteen supplies, staff utensils and so on. Used for employee welfare expenses, etc.;