Can the Unified Invoice for Motor Vehicles Be Deducted?

[StHaley]

For general taxpayers purchasing motor vehicles for taxable projects, the second copy (deduction copy) of the unified invoice for motor vehicle sales obtained is a deductible voucher and can be deducted; otherwise, it cannot be deducted. Below is relevant information: The "Notice of the State Administration of Taxation on Issues Concerning the Use of the New Version of the Unified Invoice for Motor Vehicle Sales" [Guo Shui Han (2006) No. 479] stipulates: "All units and individuals engaged in the retail business of motor vehicles must, starting from August 1, 2006, issue the new version of the 'Unified Invoice for Motor Vehicle Sales' uniformly printed by the tax authorities when collecting payments for the sale of motor vehicles (excluding the sale of used motor vehicles)."