What are the costs of a property company that cannot be taxed?

All enterprises, including property management companies, cannot deduct these expenses:

1. If the purchased goods are directly used for tax exemption, tax exemption, collective welfare and personal consumption, there is no input tax.

2. The purchased goods that have paid the input tax but are later used for tax exemption, tax exemption, collective welfare and personal consumption are transferred out as input tax.

3. The abnormal loss of work-in-process and finished products cannot be sold, and no output tax will be generated, so the value-added tax that has been deducted from the purchased goods as input tax must be transferred out as input tax.