According to Zhu Kan. Com, the loan service itself belongs to the taxable service, and the special ticket is the voucher to deduct the input tax, and the loan interest cannot be deducted by issuing the special ticket.

According to the Pilot Implementation Measures for Changing Business Tax to Value-added Tax, the investment and financing consulting fees, handling fees and consulting fees directly related to the loan paid by the taxpayer to the lender by accepting the loan service shall not be deducted from the output tax.