The input tax that can be deducted includes: (1) The value-added tax amount indicated on the special value-added tax invoice obtained from the seller.
(2) The amount of VAT indicated on the special customs import VAT payment note obtained from the customs.
(3) When purchasing agricultural products, in addition to obtaining a special VAT invoice or a special customs import VAT payment note, the input tax is calculated based on the purchase price of agricultural products indicated on the agricultural product purchase invoice or sales invoice and a 13% deduction rate.
Input tax calculation formula: Input tax = purchase price
Calculated input tax amount.
The input tax calculation formula is: input tax = transportation cost amount × deduction rate.
(5) To receive services in the transportation industry, in addition to obtaining special value-added tax invoices, the input tax is calculated based on the transportation fee amount indicated on the transportation fee settlement document and a 7% deduction rate.
Input tax calculation formula: Input tax = transportation fee amount
Insurance premiums and other miscellaneous expenses.
(6) When accepting taxable services provided by overseas entities or individuals, please note on the General Payment Statement of the People's Republic of China and the State Taxation Administration (hereinafter referred to as the General Payment Statement) for the payment of taxes obtained from the tax authorities or domestic agents.
specified value-added tax amount.
"Extended information: Input tax that shall not be deducted from the output tax (1) The taxpayer purchases goods or taxable services and fails to obtain and keep the VAT deduction certificate in accordance with the regulations or fails to note on the VAT deduction certificate in accordance with the regulations
If the VAT amount is calculated and other related matters are specified; (2) If a general taxpayer has any of the following circumstances, the tax payable shall be calculated according to the VAT rate based on the sales volume, and the input tax shall not be deducted, nor shall special invoices be used: 1.
The accounting is not complete, or accurate tax information cannot be provided; 2. Those who meet the requirements of general taxpayers but do not apply for general taxpayer recognition procedures (1) Purchase of fixed assets (including freight paid for the purchase of fixed assets).
Starting from January 1, 2009, the input tax on purchased fixed assets can also be deducted) (2) Purchased goods or taxable services used for non-taxable items. The so-called non-taxable items refer to the provision of non-taxable items.
Labor services, transfer of intangible assets, sale of real estate and fixed assets under construction, etc. New construction, reconstruction, expansion, repair and decoration of buildings by taxpayers are all fixed assets under construction regardless of financial accounting. (3) Used for tax exemption.
Purchased goods or taxable services for the project. (4) Purchased goods or taxable services for collective welfare or personal consumption. The so-called collective welfare and personal consumption refer to canteens, bathrooms, and haircuts set up within the enterprise for employees.
Welfare facilities such as rooms, dormitories, and kindergartens, as well as their equipment and items, or items issued to individual employees in the form of benefits, rewards, allowances, etc. (5) Purchased goods with abnormal losses (6) Work in progress with abnormal losses.
, Purchased goods or taxable services used in finished products. Abnormal losses refer to losses caused by theft, spoilage, etc. due to poor management. (9) Among the goods produced and exported directly by foreign-invested enterprises,
The input tax borne by domestic raw materials shall not be refunded, nor shall it be deducted from the output tax of domestically sold goods, and shall be included in the cost. (10) The special value-added tax issued by the anti-counterfeiting tax control system obtained by general VAT taxpayers.
If the invoice is not certified by the tax authorities within 180 days from the date of issuance of the special invoice, the input tax shall not be deducted; if the special value-added tax invoice issued by the certified anti-counterfeiting tax control system is not certified in accordance with the relevant regulations in the month of certification,
If the input tax for the current period is calculated and the deduction is declared, the input tax shall not be deducted. (11) The value-added tax recovered by the taxpayer due to the withdrawal or discount of purchased goods shall be deducted from the input tax for the current period when the withdrawal or discount of purchased goods occurs.
12) For various forms of returned funds obtained from the seller due to the purchase of goods, the input tax that should be offset shall be calculated according to the value-added tax rate of the purchased goods, and shall be offset from the input tax in the current period when the returned funds are obtained.
Less. For the above-mentioned input tax that cannot be deducted, if the enterprise has carried forward the input tax at the time of purchase, once it is verified, the input tax will be transferred out.