Can an insurance company rent an office for tax-free and taxable purposes and obtain a special ticket for property fees and decoration fees?

Article 27 The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. (That is to say, the purchase items of fixed assets, intangible assets and real estate used for the above items and taxable items can be deducted from the input tax)

Taxpayers' social and entertainment consumption belongs to personal consumption.

(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.

(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.

(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.

(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.

Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.

(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.

(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Therefore, the input tax of tax-free items cannot be deducted, and the input tax of business can be deducted.