If you are now a general taxpayer of value-added tax, the input tax on fixed assets can be deducted and not included in the cost of fixed assets.
First, the fixed assets allowed to be deducted must belong to the fixed assets such as machinery and equipment stipulated in the provisional regulations on value-added tax and its detailed rules for implementation, and shall not include real estate such as houses and buildings; Second, the actual business hours of outsourced fixed assets that are allowed to be deducted must occur after 165438+2009 10/0/,and the fixed assets purchased before this time may not be deducted even if they fall within the prescribed scope; 3. The purchased fixed assets that are allowed to be deducted must obtain legal deduction vouchers issued after June 65438+ 10/2009, including special invoices for value-added tax, special payment letters for import value-added tax collected by the customs and freight invoices, and deductions issued before June 65438+1 0/2009. Fourth, after obtaining the above-mentioned qualified fixed assets deduction certificate, it should be submitted to the competent tax authorities for certification within 90 days from the date of invoicing, and the deduction should be declared within the prescribed time limit.