The policy of 3 mortgage reductions and 1 mortgage reduction for small scales will be extended again! The tax bureau has just made it clear! A special ticket of 1 can be deducted from 9 inputs! Is the special ticket worth 13 years old fully tax deductible? ! Ordinary invoice deduction has added a new member!

1. The policy of 3 mortgage reductions and 1 mortgage reduction for small scales will be extended again!

Focus! ! !

1. Hubei Province

From January to March 2021, small-scale taxpayers are exempt from VAT;

From April to December 2021 , small-scale taxpayers that are subject to a levy rate of 3 will be levied at a reduced rate of 1.

2. Non-Hubei Province areas

From January to December 2021, small-scale taxpayers that are subject to a collection rate of 3 will be levied at a reduced rate of 1.

In other words, starting from April 1, all small-scale taxpayers can issue special invoices of 1.

2. The tax bureau is clear! A special invoice of 1 can be used to offset input of 9!

According to the provisions of Cai Shui [2017] No. 37, Cai Shui [2018] No. 32, Ministry of Finance, State Administration of Taxation and General Administration of Customs Announcement No. 39 of 2019:

General taxpayers purchase agricultural products and obtain special invoices issued by small-scale taxpayers (simplified tax calculation; 3 collection rates apply), and the input tax is calculated based on the amount indicated on the special VAT invoice and a deduction rate of 9.

Although the policy of 3% reduction and 1% tax has been introduced for small-scale taxpayers, there has been no corresponding change in the provision that 3% of special invoices can be used to deduct 9% of input as stipulated in Finance and Taxation [2017] No. 37.

Can the special invoice of 1 be deducted from the input tax of 9? The official gave a clear answer!

In fact, in principle, the state has introduced preferential policies for small-scale taxpayers in response to the epidemic, with the purpose of reducing the burden. If a special invoice of 1 can only be deducted as input at 1 , which undoubtedly increases the downstream tax burden and is not in line with the original intention of formulating this preferential treatment. Therefore, a special invoice of 1 can be deducted from 9 input tax.

3. How to calculate the deduction?

Let’s take a simple example:

Company A, a general taxpayer of value-added tax, obtained a special invoice for agricultural products issued by Company B, a small-scale taxpayer. The invoice amount was 100,000 yuan and the tax amount was 100,000 yuan. 1,000 yuan.

Then, the input tax that Company A can deduct = 100000*9 = 9000 (yuan).

Note that the input tax amount is calculated here using the tax-exclusive amount.

4. When purchasing agricultural products for further processing, an additional deduction of 1

Still as the above example, when Company A purchases, the deduction is calculated according to 9 Input tax, when it is used for deep processing (processing goods with a tax rate of 13), an additional 1 input tax will be added.

5. What are the value-added tax items applicable to the 9 tax rate?

1. Agricultural products

(1) Plants

1. Grains

Including: wheat, rice, corn, sorghum, millet , barley, oats, flour, rice, cornmeal, residue, cut noodles, dumpling wrappers, wonton wrappers, dough wrappers, rice noodles, dried noodles, dried ginger, turmeric, corn germ, etc.

Note: The tax rate for quick-frozen foods, instant noodles, non-staple foods and various cooked foods processed from grains is 13, which does not fall within the scope of this product.

2. Vegetables

Including: vegetables, fungi, a few woody plants that can be used as non-staple food, dried, refrigerated, frozen, packaged, Vegetables, pickles, pickles, pickles and salted vegetables processed through dehydration and other processes.

Note: The tax rate for various canned vegetables is 13, which is not included in the scope of this product.

3. Tobacco leaves

Including: sun-cured tobacco leaves, air-cured tobacco leaves and first-cured tobacco leaves.

Note: The tax rate for recured tobacco leaves baked by professional recured factories is 13, which is not included in the scope of this product.

4. Tea

Including: fresh leaves and buds (i.e. tea greens), which are dried, kneaded, fermented, dried and other processes Primary tea, such as red tea, green tea, oolong tea, white tea, black tea, etc.

Note: Refined tea, tea for border sales, tea and tea drinks mixed with various drugs, the tax rate is 13, and they are not included in the scope of this product.

5. Horticultural plants

Including: fruits, dried fruits (such as dried lychees, dried longans, raisins, etc.), dried fruits, nuts, fruit Melons (such as melons, watermelons, cantaloupe, etc.), peppers, peppercorns, aniseed, coffee beans, etc., as well as horticultural plants processed through freezing, refrigeration, packaging and other processes.

Note: Various canned fruits, preserved fruits, candied fruits, fried nuts, nuts, and ground horticultural plants (such as pepper, pepper powder, etc.), the tax rate is 13, and they do not belong to this product range.

6. Medicinal plants

Including: roots, stems, bark, leaves, flowers, fruits, etc. of various plants used as raw materials for traditional Chinese medicine. , as well as slices, shreds, blocks, segments and other traditional Chinese medicine pieces processed by using the above medicinal plants.

Note: Chinese patent medicines, with a tax rate of 13, are not included in the scope of this product.

7. Oil plants

Including: rapeseed (including mustard seeds), peanuts, soybeans, sunflower seeds, castor beans, sesame seeds, flax seeds, tea Seeds, tung seeds, olive kernels, palm kernels, cottonseeds, etc., as well as aromatic oil plants for extracting aromatic oils.

8. Fiber plants

Including: cotton (including seed cotton, lint, lint), hemp, jute, kenaf, ramie, ramie, flax , apocynum, abaca, sisal, etc., as well as dried (washed) hemp after degumming of cotton linters and hemp fibers.

9. Sugar plants

Including: sugar cane, sugar beet, etc.

10. Forestry products

Including: logs (trees, shrubs, wood segments), raw bamboo (bamboo plants, bamboo segments), natural resin (Raw lacquer, resin and gum, such as rosin, peach gum, cherry gum, gum arabic, Cuban gum and natural rubber (including latex and dry gum), etc., bamboo shoots, dried bamboo shoots, palm bamboo, palm clothing, branches, leaves, bark , rattan, etc., and salted bamboo shoots.

Note: The tax rate for sawn timber and canned bamboo shoots is 13, which is not included in the scope of this product.

11. .Other plants

Including: saplings, flowers, plant seeds, plant leaves, grass, wheat straw, beans, potatoes, algae plants, etc., as well as dried flowers, hay, dried potatoes, and dried algae plants, Leftovers of agricultural products, etc.

(2) Animals

1. Aquatic products

Including: fish, shrimp, Crabs, turtles, shellfish, echinoderms, molluscs, coelenterates, marine animals, fish fry (eggs), shrimp fry, crab fry, clam fry (seedlings), as well as frozen, refrigerated, salted and other preservative treatments and packaging Aquatic products, dried fish, shrimp, crab, shellfish, echinoderms, molluscs, coelenterates, such as dried fish, dried shrimp, dried shrimp, scallops, etc., as well as shells and pearls that have not been processed into handicrafts.

Note: Cooked aquatic products and canned aquatic products of various types have a tax rate of 13 and are not included in the scope of this product.

2. Livestock products

Including: cattle, horses, pigs, sheep, chickens, ducks, meat products, including whole or cut fresh meat , refrigerated or frozen meat, salted meat, offal, head, tail, hoof and other tissues of mammals, poultry and reptiles, and raw meat products, such as bacon, cured meat, bacon, etc.

Note: Various canned meats and cooked meat products have a tax rate of 13 and are not included in the scope of this product.

3. Egg products

Including: fresh eggs, refrigerated eggs, and processed salted eggs, preserved eggs, and pickled eggs.

Note: Canned eggs of various types have a tax rate of 13 and are not included in the scope of this product.

4. Fresh milk

Including: milk, pasteurized milk produced in accordance with the "National Food Safety Standard - Pasteurized Milk" (GB19645-2010) Sterilized milk, sterilized milk produced in accordance with the "National Food Safety Standard - Sterilized Milk" (GB25190-2010).

Note: Yogurt, cheese, cream, and modified milk have a tax rate of 13 and are not included in the scope of this product.

5. Animal skins

Including: untanned raw hides and hides, as well as raw hides and hides soaked in water, salt water or antiseptic solution , shaved, hairless, sun-dried or smoke-dried, without tanning.

6. Animal plush

Including: unwashed hair, velvet and feathers of various animals.

Note: Cleaned wool and washed velvet have a tax rate of 13 and are not included in the scope of this product.

5. Other animal tissues

Including: cocoons, natural honey, shellac, animal bones, shells, horns, animal blood, animal secretions , silkworm seeds, animal bones, etc.

2. Edible vegetable oils

Sesame oil, peanut oil, soybean oil, rapeseed oil, rice bran oil, sunflower seed oil, cottonseed Oil, corn germ oil, camellia oil, flax oil, and mixed oils produced from the above oils; palm oil, cottonseed oil, fennel oil, coconut oil, walnut oil, olive oil, pepper oil, almond oil, grape seed oil , peony seed oil.

3. Tap water

Note: Agricultural irrigation water, water transported by water diversion projects, etc. are not taxed and do not fall within the scope of this product.

4. Heating and hot water

Including: heating, hot air, hot water, etc., as well as heating, hot air and heat produced and recovered by using industrial waste heat water.

5. Air-conditioning

6. Gas

Including: coke oven gas, producer gas , liquefied gas.

7. Liquefied petroleum gas

8. Natural gas

Including: gas field natural gas, oil field natural gas , coal mine natural gas and other natural gas, Sino-foreign cooperative exploration of natural gas in the upstream of the West-East Gas Pipeline Project.

9. Biogas

Including: natural biogas and artificially produced biogas.

10. Coal products for residential use

Including: briquettes, briquettes, briquettes and charcoal.

11. Books, newspapers, magazines, audio-visual products, and electronic publications

Including: published by publishing units approved by the State Press and Publication Administration, using Books and pictures sequenced by International Standard Book Numbers; newspapers approved by the State Press and Publication Administration, registered with the press and publication departments of various provinces, autonomous regions, and municipalities directly under the Central Government, and with domestic unified serial numbers (CN); approved by the State Press and Publication Administration, registered in provinces, autonomous regions, and municipalities directly under the Central Government Magazines registered with the press and publication management departments of autonomous regions and municipalities directly under the Central Government and having a unified domestic issue number (CN); as well as supporting products for primary and secondary school textbooks (including various paper products or pictures), printed and adopted by domestic printing enterprises with the approval of the press and publication management departments Overseas books sequenced by ISBN; audio tapes, video tapes, records, laser discs and laser video discs; read-only optical discs, write-once optical discs, rewritable optical discs, floppy disks, hard disks, integrated circuit cards and various memory chips.

12. Feed

Including: single feed, mixed feed, compound feed, compound premix, concentrated feed, as well as soybean meal, pet feed, Feed fish oil, mineral and trace element lick bricks, and feed grade calcium dihydrogen phosphate products.

Note: Feed additives, with a tax rate of 13, and grains used directly for animal feeding are not within the scope of this product.

13. Chemical fertilizers

Including: chemical nitrogen fertilizers, phosphate fertilizers, potassium fertilizers, compound fertilizers, trace element fertilizers, and other fertilizers.

14. Pesticides

Including pesticide raw materials and pesticide preparations. Such as insecticides, fungicides, herbicides, plant growth regulators, botanical pesticides, microbial pesticides, sanitary drugs, and other pesticide raw materials and preparations, etc.

Note: Daily hygiene medicines in various types of packaging used in human daily life (such as hygienic insecticides, insect repellents, mosquito repellents, mosquito coils, etc.), the tax rate is 13, and they do not belong to this category. Scope of goods.

15. Agricultural film

Including: various mulch films and greenhouse films.

16. Agricultural machinery

Including: tractors (including unpowered walking tractors), soil preparation machinery, farmland infrastructure machinery, planting machinery Machinery, plant protection and management machinery, harvesting machinery, field operation machinery, drainage and irrigation machinery, agricultural and sideline product processing machinery, agricultural transportation machinery (including rickshaws, animal-drawn vehicles, three-wheel agricultural transport vehicles and tractor trailers), animal husbandry machinery, fishery machinery , small agricultural tools, as well as agricultural water pumps, agricultural diesel engines, intensive baking equipment, frequency vibration insecticidal lamps, automatic insect alarm lamps, sticky panels, rolling shutter machines, agricultural excavators, chicken raising equipment series, pig raising equipment series of products, animal carcass degradation processing machine, vegetable cleaning machine.

Note: Machinery that uses agricultural and sideline products as raw materials to process industrial products, agricultural vehicles, three-wheeled trucks, motorized fishing boats, forest felling machinery, logging machinery, and agricultural machinery parts have a tax rate of 13 and do not belong to this category. Scope of goods.

17. Dimethyl ether

18. Edible salt

19. Transportation services

Including: land transportation services, water transportation services, air transportation services (including space transportation services), pipeline transportation services, and non-transportation transportation services.

20. Postal services

Including: universal postal services, special postal services, and other postal services.

21. Basic telecommunications services

Note: Value-added telecommunications services, with a tax rate of 6, are not included in this range.

22. Construction services

Including: engineering services, installation services, repair services, decoration services and other construction services.

23. Sales of real estate

Including: transfer of ownership of real estate such as buildings and structures.

24. Real estate leasing services

Including: real estate financial lease and real estate operating lease.

Note: Financing sale and leaseback, the tax rate is 6, is not within this range.

25. Transfer of land use rights

Note: transfer of technology, trademarks, copyrights, goodwill, natural resources and other equity intangible assets Rights or ownership, with a tax rate of 6, are not included in this scope.

1. Purchase the 13-year special ticket obtained by the tax control system, no certification is required, and the tax is fully deducted

General taxpayers When you purchase a tax control system for the first time, you can use the special invoice to deduct the full value (total price and tax) of the value-added tax.

Note:

(1) This preferential policy is only for the first purchase of the tax control system. If you purchase it again, the invoice will be directly certified for deduction, and the full value-added tax deduction is not allowed. .

2. The invoice does not need to be certified. If it has been certified, it needs to be transferred out.

The annual technical maintenance fees paid can be fully deducted

According to the "Deduction of Value-Added Tax on Special Equipment and Technical Maintenance Fees for Value-Added Tax Control Systems" issued by the Ministry of Finance and the State Administration of Taxation Policy Notice" (Finance and Taxation [2012] No. 15) stipulates that enterprises that pay technical maintenance fees to Aerospace Information or Piovan Jinfu every year and obtain ordinary VAT invoices can fully deduct the VAT.

Note:

Here, the technical maintenance fee obtained every year can be fully deducted from the value-added tax, and any insufficient deduction can be carried forward to the next period for deduction.

Scenario 1: Company A’s financial staff received 2 online car-hailing invoices, namely a paper ordinary invoice and an electronic ordinary invoice. Since the two invoices are ordinary invoices, no input tax is deducted.

Correct answer: Electronic general invoices for online ride-hailing services can be used to deduct input tax according to the tax amount indicated on the invoice. Paper general invoices cannot be deducted.

Policy basis: "Announcement of the Ministry of Finance, State Administration of Taxation and the General Administration of Customs on Relevant Policies for Deepening Value-Added Tax Reform" (Announcement No. 39 of the Ministry of Finance, State Administration of Taxation and the General Administration of Customs in 2019) Article 6, Item 1:

6. For taxpayers purchasing domestic passenger transportation services, the input tax is allowed to be deducted from the output tax.

(1) If the taxpayer has not obtained a special value-added tax invoice, the input tax amount shall be temporarily determined in accordance with the following provisions

1. If a taxpayer has obtained an electronic general value-added tax invoice, the amount specified on the invoice shall be Amount of tax;

Scenario 2: Company A’s financial staff received 2 electronic general invoices for toll highway tolls, 1 of which was marked with the word "Toll" and the tax rate column in the upper left corner The tax rate is displayed. There is no word "Toll" in the upper left corner of the other picture, and the tax rate column shows "No Tax". Since both invoices are ordinary invoices, no input tax has been deducted.

Correct answer: Electronic general invoices for tolls marked with the word "Toll" in the upper left corner, and the tax rate column displays the tax rate or collection rate, can deduct input tax, and the tax rate column displays Input tax cannot be deducted for "non-taxable" invoices.

Policy basis: "Announcement of the Ministry of Transport, Ministry of Finance, State Administration of Taxation, and National Archives Bureau on the Summary of Issuance of Electronic Invoices for Toll Highway Tolls and Other Related Matters" (Ministry of Transport Announcement No. 24, 2020) Second Item 1 of Article

2. Classification of electronic toll bills

(1) Toll road tolls VAT electronic general Invoice (hereinafter referred to as toll electronic invoice). Toll electronic invoices include toll electronic invoices with the word "Toll" in the upper left corner and the tax rate column showing the applicable tax rate or levy rate (hereinafter referred to as tax invoices), and those without the word "Toll" in the upper left corner and the tax rate column showing "Non-taxable" toll electronic invoice (hereinafter referred to as "non-taxable invoice"). When customers use operating toll roads, the operating managers will issue tax invoices, which can be used for input value-added tax deductions according to regulations; customers who pre-deposit tolls by recharging can have non-tax invoices issued by ETC customer service agencies and cannot be used for value-added purposes. Input tax deduction.