Input tax shall not be deducted from the output tax in the following circumstances:

Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption.

Abnormal losses of purchased goods and related taxable services.

Goods purchased or taxable services consumed by products in process and finished products with abnormal losses.

Consumer goods for taxpayers' own use as stipulated by the competent departments of finance and taxation of the State Council.

Freight transportation expenses and duty-free commodity sales expenses specified in items 1 to 4 of this article. ?

The purchase of fixed assets such as automobiles and houses is subject to consumption tax.

Goods purchased or taxable services used for non-taxable items.

Goods purchased or taxable services used for tax-free items.

Goods purchased or taxable services used for collective welfare or personal consumption. ?

Abnormal loss of purchased goods.

Goods purchased or taxable services consumed by products in process and finished products with abnormal losses. ?

As long as you are not in the above situation, the special invoice issued can be deducted.