Yes.

According to the official website of the tax bureau, the simplified tax calculation for labor subcontracting can be deducted. This kind of deduction needs to meet certain conditions: the paying unit needs to understand its own tax burden and related tax policies in order to better deduct the tax; the paying unit needs to provide sufficient invoices to ensure the integrity of the special deduction invoice; VAT can be reduced or exempted only if the conditions for deduction are met.