You can't.

The scope of VAT taxation includes the production, wholesale, retail and import of goods. In addition, processing, repair and replacement also belong to the scope of VAT. Other special items, such as commodity futures, bank sales of gold and silver, pawn sales and consignment of goods on behalf of customers, production and delivery of philatelic goods, and sales of other units and individuals outside the postal department, should also be subject to VAT.

What subjects are included in the purchase of network cable routers? What should the company keep in mind when buying a computer?

The purchased computer is included in the fixed assets accounting.

Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 65,438+02 months and have reached a certain standard, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.

Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.

From the point of view of purchasing fixed assets with input tax deducted from value-added tax, fixed assets refer to:

1. Machines, machinery, means of transport and other production-related equipment, tools and appliances with a service life of more than one fiscal year;

2 items with a service life of more than 2 years and not the main equipment for production and operation. (In 2007, the new accounting standards canceled the restriction on the confirmed value of fixed assets. As long as the company thinks it is possible and its service life exceeds one fiscal year, it can be confirmed as fixed assets and depreciated according to certain depreciation methods. )

Can the company buy a router with a special ticket? I think everyone should know that companies can't open special tickets when they buy routers, and the computers they buy are included in the fixed assets accounting subjects. Well, that's all for this article. If you don't understand anything, you can answer questions online and consult our old accountant, and we will solve the problem for you!