The investment in fixed assets in financial leasing can be deducted. The way to obtain it is to purchase, self-made (including reconstruction, expansion and installation), in-kind investment and donation, which can be deducted according to the tax law of fixed assets, but the input tax paid by business tax cannot be deducted from the output tax; When paying VAT, the input tax can be deducted from the output tax.

Legal objectivity:

Article 4 of the Interpretation on Several Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Illegal Fund-raising, whoever commits the acts listed in Article 2 of this Interpretation by fraudulent means for the purpose of illegal possession shall be convicted and punished for the crime of fund-raising fraud in accordance with the provisions of Article 192 of the Criminal Law. Illegal fund-raising by fraudulent means can be regarded as "for the purpose of illegal possession" under any of the following circumstances: (1) After fund-raising is not used for production and business activities, or it is obviously disproportionate to the scale of fund-raising, so that the fund-raising cannot be returned; (two) wantonly squandering fund-raising, so that the fund-raising can not be returned; (3) fleeing with funds; (4) The funds raised are used for illegal and criminal activities; (5) Evading, transferring funds, concealing property or evading the return of funds; (six) concealing or destroying accounts, or engaging in fake bankruptcy or bankruptcy to escape the withdrawal of funds; (seven) refused to account for the whereabouts of funds, to escape the return of funds; (eight) other circumstances that can be identified as the purpose of illegal possession. The purpose of illegal possession in the crime of fund-raising fraud should be determined according to the situation. If part of the illegal fund-raising behavior of the actor has the purpose of illegal possession, the fund-raising involved in this part of illegal fund-raising behavior shall be convicted and punished for the crime of fund-raising fraud; If the center of the crime of illegal fund-raising has the purpose of illegal possession and other actors have no intention or behavior of illegal possession of fund-raising, the actor with the purpose of illegal possession shall be convicted and punished for the crime of fund-raising fraud.