The following input tax amount is allowed to be deducted from the output tax amount:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) the value-added tax amount indicated in the special payment letter for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special payment letters for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products indicated in the purchase invoices or sales invoices of agricultural products and the deduction rate of 13%.

input tax calculation formula: input tax = purchase price × deduction rate

(4) If goods are purchased or sold and transportation expenses are paid in the process of production and operation, the input tax shall be calculated according to the transportation expense amount indicated in the transportation expense settlement document and the deduction rate of 11%.

input tax calculation formula: input tax = transportation expense amount × deduction rate.

(5) for accepting transportation services, except for obtaining special VAT invoices, the input tax is calculated according to the amount of transportation expenses indicated on the transportation expense settlement documents and the deduction rate of 7%.

input tax calculation formula: input tax = transportation expense amount × deduction rate. Transportation expense amount refers to transportation expenses (including transportation expenses of railway temporary pipelines and special railway lines) and construction funds indicated in transportation expense settlement documents, excluding handling fees, insurance fees and other miscellaneous expenses.

(6) Value-added tax indicated in the General Payment Letter of the People's Republic of China (hereinafter referred to as the General Payment Letter) for tax payment obtained from the tax authorities or domestic agents after receiving taxable services provided by overseas units or individuals.

Extended information:

According to the Provisional Regulations of the People's Republic of China on Value-added Tax:

Article 1 The input tax of the following items shall not be deducted from the output tax:

(1) Goods, services, intangible assets and real estate purchased for simple tax calculation, items exempted from value-added tax, collective welfare or personal consumption;

(2) abnormal loss of purchased goods, and related labor and transportation services;

(3) purchased goods (excluding fixed assets), labor services and transportation services consumed by products in process and finished products with abnormal losses;

(4) Other projects specified by the State Council.

article 11 in case of taxable sales, small-scale taxpayers shall adopt a simple method to calculate the tax payable according to the sales volume and the collection rate, and shall not deduct the input tax. Calculation formula of tax payable:

tax payable = sales volume × collection rate

The standards for small-scale taxpayers shall be formulated by the competent departments of finance and taxation of the State Council.

Article 12 The rate of VAT collection for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.

Article 13 Taxpayers other than small-scale taxpayers shall register with the competent tax authorities. The specific measures for registration shall be formulated by the competent tax authorities of the State Council.

small-scale taxpayers who have sound accounting and can provide accurate tax information can register with the competent tax authorities. If they are not small-scale taxpayers, the tax payable shall be calculated in accordance with the relevant provisions of these Regulations.

article 14 taxpayers importing goods shall calculate the tax payable according to the tax rate stipulated in article 2 of the taxable value and these regulations. Composition taxable value and calculation formula of tax payable:

Composition taxable value = customs duty paid price+customs duty+consumption tax

Taxable amount = composition taxable value × tax rate

Article 15 The following items are exempt from value-added tax:

(1) Self-produced agricultural products sold by agricultural producers;

(2) Contraceptive drugs and devices;

(3) antique books;

(4) imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

(5) imported materials and equipment provided free of charge by foreign governments and international organizations;

(6) articles for the exclusive use of persons with disabilities are directly imported by organizations of persons with disabilities;

(7) articles sold and used by oneself.

in addition to the provisions of the preceding paragraph, the tax exemption and reduction items of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

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