In short, the deduction can only be made after certification. The certification period is generally within 36 days, that is, within one year. If it is beyond one year, it can't be certified, and it can't be deducted. Therefore, it is very important to certify on time. Construction in progress generally accounts for the construction expenditure with a cycle of more than one year, and then carries it over to fixed assets or other commodity subjects after completion and acceptance. For example, if it is a real estate enterprise, it should be included in the inventory commodity account. If it is not a real estate enterprise, it is generally included in the accounting of fixed assets.
In short, all input taxes can be deducted as long as they are regular special VAT invoices. Including the special VAT invoices obtained from the purchase of fixed assets, can also be deducted.
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