Can the property company deduct the special VAT ticket?

1. If the property management company is a general taxpayer, the special VAT ticket it receives is used for VAT taxable items, and its input tax amount can be deducted.

2. If the property company is a general taxpayer, and the special VAT ticket received is not used for VAT taxable items (for employee welfare, etc.). ), the input tax cannot be deducted.

3. If the property management company is not a general taxpayer, the property management company can collect special VAT invoices, but it cannot deduct the input tax.