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Can the materials purchased by the company for training be deducted from the VAT input tax?
See what the purchased materials are and what they are used for.

For example, the purchase of training materials such as chairs and benches can be deducted.

For example, the purchase gifts to be given to training-related students shall not be deducted, or the deduction shall be transferred out.

The above special tickets are obtained for ordinary taxpayers.