There is no input invoice because its products are tax-free items.
According to the national tax law, medical equipment, medical consumables and other medical and health care products fall into the category of VAT-exempt goods. When selling these tax-free goods, medical device companies do not need to charge VAT from buyers, and they do not need to issue input invoices to deduct the VAT paid on their own purchases of raw materials or services.
Therefore, when paying taxes, medical device companies only need to pay attention to their sales and tax payable, and do not need to consider issues such as input deductions.