Deduction can be divided into direct deduction and indirect deduction. Among them, direct deduction means that consumers can directly deduct a part of the consumption amount when paying, or the special rights accumulated this time. Indirect deduction means that consumers can deduct a part of the consumption amount with special rights, such as membership level or promotion activities, and can use coupons to deduct the preferential amount.
Deduction has a wide range of applications, such as deduction in procurement and sales, which can deduct part of the payment from the preferential price; It can also be applied to administrative finance and taxation, that is, tax relief and tax credit; It can also be used for debt repayment, and part of the debt amount can be reduced; In addition, there are external applications of deduction, such as the deduction of consumer credit cards and the deduction of bank loans.
Characteristics of tax relief
After the input tax listed in the special invoice for the purchase of fixed assets is proved to be consistent, it can be used as the input tax to offset the output tax, and the special invoice for the purchase of intangible assets can also be deducted, but the following points should be noted.
Taxpayers who sell software products and sell their software installation fees, maintenance fees, training fees, etc. together should collect value-added tax in accordance with the relevant provisions on mixed sales of value-added tax, and can enjoy the policy of immediate collection and refund of value-added tax on software products.
After the software products are delivered for use, the maintenance fees, technical service fees and training fees charged on schedule or per time are not subject to VAT. Taxpayers are entrusted to develop software products, and the copyright belongs to the entrusted party, and no value-added tax is levied.