It can be deducted if the required conditions are met.

Value-added tax management is very strict. To make deductions, companies must meet many conditions. If any of these conditions are not met, the deduction will not be allowed. If the deduction is not allowed but the enterprise deducts it, and the tax bureau discovers this situation during an inspection, it will require the enterprise to transfer the input tax and impose penalties on it.

1. The purchasing enterprise must be a general taxpayer of value-added tax; 2. It must obtain a legal tax deduction certificate; 3. The business must actually occur; 4. It must be certified and declared for deduction within the specified time ; 5. The deduction amount must be calculated correctly and reasonably in accordance with the law.