Free rental car and repairs of the deductible input tax

The tenth article of the provisional regulations on value-added tax, the following input tax shall not be deducted from the sales tax:
1. for non-VAT taxable items, the VAT project, collective welfare or consumer goods purchased or taxable services.
2. related to the abnormal loss of purchased goods and taxable services.
3. abnormal loss in product consumption, and finished goods purchased or taxable services.
4. the fiscal and tax departments under the State Council taxpayers own consumer goods. 5. the provisions of this article to the fourth carriage of the goods costs transportation costs and sales of duty-free goods.
Therefore, unpaid rent in the repairs of cars can deduct input tax.