Can handling fees, insurance fees and other miscellaneous expenses be deducted?

As long as the general taxpayer of value-added tax belongs to the taxable item of value-added tax, and obtains the special invoice of value-added tax when paying the handling fee and insurance premium, it can deduct the input tax; Otherwise, the VAT input tax will be fully included in the procurement cost.

related data

The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly issued Caishui [2013] No.37 "Announcement on Relevant Matters Concerning the Qualification of General Taxpayers in the Pilot Project of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries", which clarified the relevant matters concerning the qualification of general taxpayers in the Pilot Project of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries in two levels. One is to clarify the special handling methods before the pilot, and the other is to clarify that the qualifications after the pilot are handled according to normal procedures.