朋友饭店的设备能抵税，我们公司食堂的可以吗？

Taxation Insights - Kitchen equipment for restaurants is a necessary expense and can be tax-deductible, while company cafeterias that provide meals for employees are considered collective welfare and cannot be deducted if not involved in production and operation [2] - Certain input tax amounts cannot be deducted from output tax, including those related to simplified taxation methods, exempted VAT items, collective welfare, personal consumption, and specific fixed assets [2][9] - Non-normal losses, such as theft, loss, spoilage, or legal confiscation of goods or real estate, can still allow for input tax deductions under specific conditions [9][11] Non-Normal Losses - Non-normal losses include losses due to mismanagement, theft, spoilage, or legal issues leading to confiscation or destruction of goods or real estate [9] - Input tax deductions are applicable for goods related to non-normal losses, including those for processing, repair, transportation services, and construction services for real estate [11][12] - New construction, renovation, expansion, and repair of real estate are classified as construction projects, and the materials and equipment used are eligible for input tax deductions [12][13]