According to Annex/KLOC-0 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT/Implementation Measures for the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 3]106), the input tax for the following items in Article 24 shall not be deducted from the output tax:
(1) Purchase of goods, processing, repair and replacement services or taxable services for simple taxation, non-VAT taxable items, tax-free items, collective welfare or personal consumption. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects.
(two) abnormal losses of purchased goods and related processing and repair services or transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses.
(4) Acceptance of passenger service.
According to the above regulations, your company provides free shuttle buses for customers to shop, and the car rental and driver deployment business signed with the shuttle bus rental company belongs to passenger service, so the input of the special VAT invoice obtained cannot be deducted.