1, goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple tax calculation items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other rights and interests intangible assets) and real estate dedicated to the above items. The taxpayer's social entertainment consumption belongs to personal consumption.

2, abnormal loss of purchased goods, and related processing, repair and repair services and transportation services.

3. Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.

4. Abnormal loss of real estate, and purchased goods, design services and construction services consumed by the real estate.

5. Goods purchased, design services and construction services consumed by abnormal losses in real estate construction in progress. Taxpayers' new construction, renovation, expansion, repair and decoration of real estate belong to real estate construction in progress.

6. Purchased passenger transport services, loan services, catering services, residents' daily services and entertainment services.

7. Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

Can the ticket change fee be deducted from the input tax?

The ticket change fee listed in the travel itinerary of e-ticket for air transport belongs to the total price and extra-price expenses obtained by air transport enterprises in providing air transport services, and the input tax can be deducted according to the relevant provisions in Article 6 of the Announcement of the General Administration of Customs of the Ministry of Finance on Deepening the Reform of Value-added Tax (Announcement No.39 of the General Administration of Customs of the Ministry of Finance and Taxation No.2019).

The handling fee for ticket change can be handled as follows:

Book air tickets and pay:

Borrow: management expenses-travel expenses-air tickets

Loan: bank deposit

The handling fee for ticket change is included in the non-operating expenses-account of contract liquidated damages:

Debit: non-operating expenses-contract liquidated damages

Loan: management expenses-travel expenses-air tickets.

What items can't be deducted from the input tax?