云税漫话丨发票抵扣指南，这两个常见误区你注意了吗？

Group 1 - The article discusses the policies regarding the deduction of input VAT, emphasizing that not all invoices can be used for this purpose, and specific conditions must be met for deductions to be valid [5][6][7] - It clarifies common misconceptions about VAT special invoices, stating that just having a special invoice does not guarantee the ability to deduct input VAT, as it depends on compliance with legal and regulatory requirements [6] - The article provides examples of how to calculate stamp duty based on rental contracts, highlighting that if the VAT amount is separately stated, it should not be included in the stamp duty calculation [15] Group 2 - The article mentions specific types of invoices that can be used for input VAT deductions, including electronic ordinary invoices and certain transportation tickets [5][7] - It outlines the implications of the new tax policies, including the treatment of transaction fees and other charges related to gold trading, which will be subject to VAT starting from November 1, 2025 [16][17] - The article emphasizes the importance of understanding the tax implications of contracts and the correct calculation methods for various taxes, including VAT and stamp duty [15][16]