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Can expressway toll be deducted from input tax?
Of course.

According to the provisions of China's tax law, enterprises can take eligible expenses as deduction items when calculating enterprise income tax. Expressway toll, as the normal operating expenses of enterprises, can be used as one of the deduction items. The following conditions need to be met: expenditures must comply with laws, regulations and tax regulations before they can be used as deduction items. Expressway toll must be the legal expenditure of the enterprise, which has direct and necessary connection with the business activities of the enterprise, for example, the enterprise is used for goods transportation or business trip. Enterprises need to provide clear supporting documents to prove that expressway tolls are necessary expenses for their business activities, such as invoices and expense reimbursement forms.