(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%.
(4) for accepting transportation services, in addition to obtaining special invoices for value-added tax, 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%.
(5) 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.
The input tax amount of the following items shall not be deducted from the output tax amount:
(1) It is used for taxable items that are subject to the simple tax calculation method, non-VAT taxable items, VAT-exempt items, goods purchased for collective welfare or personal consumption, processing, repair and replacement services or taxable services. The fixed assets, patented technology, non-patented technology, goodwill, trademark, copyright and tangible movable property leasing involved only refer to the fixed assets, patented technology, non-patented technology, goodwill, trademark, copyright and tangible movable property leasing dedicated to the above projects.
(2) abnormal loss of purchased goods and related processing, repair and repair services and transportation services.
(3) purchased goods (excluding fixed assets), processing, repair and replacement services or transportation services consumed by products in process and finished products with abnormal losses.
(4) Passenger transport services accepted.
(5) motorcycles, automobiles and yachts subject to consumption tax for their own use, except those that are the means of transport and the subject matter of leasing services that provide transportation services.
Therefore, the business tax is changed to value-added tax. Taxpayers who purchase goods or accept taxable services can deduct the input tax if they are within the allowable deduction range and obtain legal tax deduction certificates. If used in the above-mentioned non-deductible range, it is non-deductible. After the business tax is changed to VAT, the output tax or input tax generated by taxpayers' provision or acceptance of VAT taxable behavior can be calculated together with the output tax or input tax generated by providing or accepting business tax to VAT taxable services without distinction. Please consult the competent tax authorities further for specific collection and management issues.
the above reply is for reference only.