Can VAT ordinary invoices be deducted? VAT ordinary invoices cannot be deducted. According to the Provisional Regulations of the People's Republic of China on Value Added Tax (Order No. 538 of the State Council of the People's Republic of China), the VAT paid or borne by taxpayers when purchasing goods or receiving taxable services (hereinafter referred to as "purchasing goods or taxable services") is the amount of input tax. The following input tax is allowed to be deducted from the output tax: (1) VAT indicated on the special VAT invoice obtained from the seller. （2） VAT amount indicated in the special payment form of customs import VAT obtained from the customs. （3） For the purchase of agricultural products, in addition to obtaining the special invoice for value-added tax or the special payment certificate for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 13% indicated on the purchase invoice or sales invoice of agricultural products. Calculation formula of input tax: input tax=purchase price × deduction rate. （4） For the purchase or sale of goods and the payment of transportation expenses in the process of production and operation, the input tax shall be calculated according to the amount of transportation expenses indicated on the transportation expense settlement document and the deduction rate of 7%. Calculation formula of input tax: input tax=transportation expense amount × deduction rate. The adjustment of the deductible items and the deduction rate shall be decided by the State Council. Therefore, if the input tax obtained by the taxpayer meets the above provisions, it can be deducted. Therefore, ordinary VAT invoices cannot be deducted, but special invoices, such as ordinary invoices for purchasing agricultural products and ordinary invoices for freight, can be deducted. The above is the answer to the question of whether the ordinary VAT invoice can be deducted, which is carefully sorted out by the lawyer, for your reference.
