1. Enterprises buy desks and chairs and give gifts in the hope that the value-added tax of primary schools can be deducted. When donating, the value-added tax should be accrued as sales, and the income tax can be deducted before tax.

2. If the agricultural products purchased by an enterprise are used for the production, operation or sales of the enterprise, it can be deducted by ordinary invoices 13%.

I bought 400,000 wines this month, and the value-added tax was 68,000. This month, 70% of liquor was produced and processed, and the value-added tax was 68,000.