Can the photographic printing service be deducted from the input tax?

Generally speaking, the input tax of photographic printing service can be deducted.

Under the value-added tax system, the purchase of photographic printing services by enterprises is part of their production and operation activities. If the supplier can provide a valid special VAT invoice, the enterprise can deduct the VAT indicated on the invoice from its output tax. This is mainly because value-added tax is a kind of turnover tax, and its design principle is to tax only the value-added part, thus avoiding the problem of double taxation through the deduction mechanism.

In practice, enterprises need to ensure that the special VAT invoices obtained are true and effective, and the photographic printing services purchased are not specific items that cannot be deducted from the input tax. According to Annex 2 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the Pilot Project of Changing Business Tax to Value-added Tax, the non-deductible input tax mainly includes purchased loan services, catering services, residents' daily services and entertainment services. However, photographic printing services do not belong to these non-deductible items. Therefore, as long as the normal VAT deduction conditions are met, such as being used for taxable business and obtaining legal invoices, the input tax can be deducted.

To sum up, the input tax of photographic printing service is usually deductible.

Legal basis:

People's Republic of China (PRC) tax collection management law

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The collection, suspension, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.