Can low value consumables used by the company be deducted from the input tax, such as office furnitu

Office furniture such as desks and chairs can be purchased, as can office supplies. However, other consumer goods can not be purchased, such as refrigerators, air conditioners, microwave ovens, cigarettes, etc., if refrigerators and air conditioners are used in production, such as product inspection and other purposes.

Now the usual practice is: as long as it is a special VAT invoice, it will be certified and deducted, and no one will check it

It is a general taxpayer, and fixed assets can be deducted.

As long as there is a special VAT invoice to certify the deduction, these things have little money, no one to check seriously, the big deal is that the tax audit will come out and then do an input tax transfer out.