The same development project (complex) has both sales property and holding property. Can I deduct the cost of holding the property when calculating the value-added tax and income tax?

The sold houses/apartments and other properties should be accounted for and treated as development products, and the development cost can be deducted before the enterprise income tax at the time of sale, and the corresponding input tax can also be deducted in full; Self-sustaining properties such as hotels/shopping centers should be regarded as fixed assets of enterprises (self-built real estate), and their development costs are included in the asset value, and income tax is deducted before tax through asset depreciation. The corresponding input tax should be deducted by 60% in the current period according to the relevant provisions on installment deduction of self-built real estate input tax, and the remaining 40% should be temporarily included in the pending deduction, and deducted in1March after the occurrence.