Legal analysis: Input tax can be deducted, that is, as long as it is not an item that cannot be deducted in Article 10 of the Provisional Regulations on Value-added Tax and the document Caishui (20 13) 106, it can be deducted normally.

Legal basis: Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) shall not be deducted from the output tax;

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council.

(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.