Source: Tianjin State Taxation Bureau.

In order to facilitate taxpayers to understand and master the scope of input tax deduction, make good use of the chain deduction mechanism of value-added tax, and realize the full deduction of input tax, according to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax, and the Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), it is hereby stipulated that.

I. Deduction scope of input tax of general VAT taxpayers

When a VAT taxpayer purchases goods, processing, repair and replacement services, services, intangible assets and real estate, the input tax that can be deducted by the VAT deduction voucher obtained in accordance with laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) includes:

(1) The value-added tax indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales, the same below) obtained from the seller.

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

(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. The calculation formula is:

Input tax = purchase price × deduction rate

The purchase price refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with the regulations.

The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except.

(4) Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals.

Specific projects include:

(1) Buy goods

Including raw materials and accessories, fixed assets, water, electricity, office supplies, etc.

(2) Accepting repair and replacement services.

(3) Receiving services

Accept services, including transportation services, postal services, telecommunications services, construction services, financial services, modern services and life services. Among them, transport services include land transport services, water transport services, air transport services and pipeline transport services, excluding passenger transport services; Postal services include universal postal services, special postal services and other postal services; Telecommunications services include basic telecommunications services and value-added telecommunications services; Construction services include engineering services, installation services, repair services, decoration services and other construction services. Financial services include direct financial services, insurance services and financial commodity transfer, excluding interest paid by loan services and investment and financing consulting fees, handling fees and consulting fees directly related to loans. Modern service industries include R&D and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio and television services, business support services and other modern service industries. Life services include cultural and sports services, education and medical services, accommodation services and other life services.

(4) purchasing intangible assets

The purchase of intangible assets includes the purchase of technology, trademarks, copyrights, goodwill, the right to use natural resources and other equity intangible assets.

(5) buying real estate

Purchase real estate, including buildings and structures. Buildings, including residential buildings, commercial buildings, office buildings and other buildings that can be used for living, working or other activities. Structures, including roads, bridges, tunnels, dams and other structures.

Two, the general taxpayer of value-added tax shall not deduct the input tax.

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

Taxpayers' social and entertainment consumption belongs to personal consumption.

(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.

(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.

(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.

(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.

Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.

(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.

(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

The goods mentioned in items (4) and (5) refer to the materials and equipment that constitute the real estate entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.