1, labor protection articles, refers to the personal protective articles provided by the employer for workers to avoid or reduce accidental injuries and occupational hazards in the labor process.
2. According to Article 10 of the Provisional Regulations on Value-added Tax, the input tax on goods, services, intangible assets and real estate purchased for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption shall not be deducted from the output tax.
3. Therefore, it is necessary to obtain a legal VAT deduction certificate to deduct the input tax from the output tax.