Unit drug urine test paper input tax can be deducted.

Excuse me, what you are asking is whether the input tax of anti-drug urine test paper can be deducted Can be deducted. Except for meals, welfare expenses and expenses unrelated to production and operation, other input taxes can be deducted. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, on comprehensively promoting the pilot project of changing business tax to value-added tax Article 27 Taxpayers' social and entertainment consumption belongs to personal consumption, and input tax shall not be deducted from the output tax. Article 2 The original general VAT taxpayer accepts taxable services provided by pilot taxpayers, and the input tax of the following items shall not be deducted from the output tax.

1. Taxable items, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption, and the patented technology, non-patented technology, goodwill, trademark, copyright and tangible movable property lease involved only refer to the patented technology, non-patented technology, goodwill, trademark, copyright and tangible movable property lease dedicated to the above items.

2. Recognized passenger service.

3. Transportation services related to abnormal losses of purchased goods.

4. Transportation services related to purchased goods consumed by products in process and finished products with abnormal losses. The above-mentioned non-VAT taxable items refer to the non-VAT taxable items mentioned in Article 10 of the Provisional Regulations on Value-Added Tax, but do not include the items listed in the Notes on the Scope of Taxable Services.