Starting from August 1, 2013, motorcycles, cars, and yachts that are subject to consumption tax for taxpayers’ own use can be deducted if they obtain the above-mentioned uniform tax-controlled motor vehicle sales invoices and fall within the scope of allowable deductions. The input tax shall be deducted; if it is used in the above-mentioned non-deductible range, or the above-mentioned legal and valid tax deduction certificate has not been obtained, it cannot be deducted.

According to the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries":

Article 24

Input for the following items The tax amount shall not be deducted from the output tax amount:

(1) It is used for taxable items subject to the simplified tax calculation method, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption Purchase goods, receive processing, repair and repair services or taxable services.

The fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights, and tangible movable property leases involved only refer to the fixed assets, patented technology, non-patented technology, and goodwill dedicated to the above projects. , trademarks, copyrights, lease of tangible personal property.

(2) Abnormal losses of purchased goods and related processing, repair, repair and transportation services.

(3) Abnormal losses of purchased goods (excluding fixed assets) used for products in progress and finished goods, processing and repair services or transportation services.

(4) Passenger transportation services accepted.

The input tax on motorcycles, cars, and yachts that are subject to consumption tax for personal use by the original VAT general taxpayers is allowed to be deducted from the output tax. These measures will come into effect on August 1, 2013.

Extended information:

According to the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries":

Article 41< /p>

The time when the VAT liability arises is:

(1) The day when the taxpayer provides taxable services and receives the sales payment or obtains the receipt for claiming the sales payment; if the invoice is issued first, it shall be the day when the invoice is issued. The day of the invoice.

Receipt of sales payment refers to the payment received by the taxpayer in the process of providing taxable services or after completion.

The day when the sales payment voucher is obtained refers to the payment date specified in the written contract; if no written contract is signed or the payment date is not specified in the written contract, it is the day when the taxable services are completed.

(2) If a taxpayer provides leasing services for tangible movable property in the form of advance payment, its tax liability will occur on the day the advance payment is received.

(3) If a taxpayer is deemed to have provided taxable services according to Article 11 of these Measures, the time when his tax liability arises is the day when the taxable services are completed.

(4) The time when the VAT withholding obligation occurs is the day when the taxpayer’s VAT liability occurs.

Article 42

The place where value-added tax is paid is:

(1) A fixed business owner shall declare to the competent tax authority at the place of its establishment or residence Pay taxes. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective locations; with the approval of the Ministry of Finance and the State Administration of Taxation or their authorized financial and tax authorities, the head office may be merged into the head office. The local competent tax authority declares and pays taxes.

(2) Non-fixed business households shall declare and pay taxes to the competent tax authorities in the place where taxable services occur; if they fail to declare taxes, the tax authorities in charge of the place where their institutions are located or where they live shall make up the tax.

(3) The withholding agent shall declare and pay the tax withheld to the tax authority in charge of the place where its institution is located or where it resides.

Article 43

The tax payment periods for value-added tax are 1 day, 3 days, 5 days, 10 days, 15 days, 1 month or 1 quarter. The specific tax payment period of a taxpayer shall be determined by the competent tax authority based on the amount of tax payable by the taxpayer.

The provision of one quarter as the tax payment deadline applies to small-scale taxpayers and other taxpayers specified by the Ministry of Finance and the State Administration of Taxation. If the tax cannot be paid according to a fixed period, the tax can be paid on a per-time basis.

If a taxpayer uses one month or one quarter as one tax period, he or she shall file tax returns within 15 days from the expiration date; If it is a tax period, the tax shall be prepaid within 5 days from the expiration date, and the tax shall be declared within 15 days from the 1st of the following month and the tax payable for the previous month shall be settled.

The time limit for the withholding agent to pay taxes shall be governed by the provisions of the preceding two paragraphs.

State Administration of Taxation-About the implementation of business tax in the transportation industry and some modern service industries nationwide