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Can ordinary taxpayers get special VAT invoices to deduct property fees and utilities?

General taxpayers can obtain the input tax of special value-added tax tickets for property fees and utilities, which can be certified and deducted.

When ordinary taxpayers obtain special VAT tickets for property fees and utilities, the accounting treatment is,

Borrow: management fee-property fee,

Manufacturing expenses and other subjects,

Taxes payable-VAT payable (input tax),

Loan: bank deposits and other subjects.