Measures for the pilot implementation of changing business tax into value-added tax:

Article 27 The input tax of the following items shall not be deducted from the output 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 losses of purchased goods, and related processing, repair or transportation services.

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

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

(5) Abnormal loss of goods, design services and construction services consumed in real estate construction.

Taxpayers' new construction, renovation, expansion, repair and decoration of real estate are all real estate projects under construction.

(six) outsourcing passenger services, loan services, catering services, daily services and entertainment services for residents.

(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) of this article refer to the materials and equipment that constitute real estate entities, 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.

Therefore, the handling fee for bank acceptance of bills of exchange belongs to direct charging financial services, and the obtained special VAT invoice can be deducted if it is not used for the non-deductible items specified in the above documents.

Measures for the pilot implementation of changing business tax into value-added tax:

Article 28 The specific scope of real estate and intangible assets shall be implemented in accordance with the Notes on Sales Services, Intangible Assets or Real Estate attached to these Measures.

Fixed assets refer to machines, machinery, means of transport and other tangible movable property related to production and operation, such as equipment, tools and appliances, whose service life exceeds 12 months.

Abnormal loss refers to the theft, loss, mildew and deterioration of goods due to poor management, and the confiscation, destruction and demolition of goods or real estate due to violation of laws and regulations.

Article 29 Where a taxpayer who applies the general tax method operates both the simple tax method and the VAT-exempt items, the non-deductible input tax shall not be divided, and the non-deductible input tax shall be calculated according to the following formula:

Non-deductible input tax = total input tax that cannot be divided in the current period × (sales of simple taxable items in the current period+sales of VAT-exempt items) ÷ (total sales in the current period+total turnover in the current period)

The competent tax authorities may settle the non-deductible input tax according to the above formula and annual data.

Article 30 Where the purchased goods (excluding fixed assets), labor services and services whose input tax has been deducted occur under the circumstances specified in Article 27 of these Measures (except taxable items subject to simple taxation method and items exempted from value-added tax), the input tax shall be deducted from the current input tax; If the input tax cannot be determined, the deductible input tax shall be calculated according to the actual cost of the current period.

Article 31 If the fixed assets, intangible assets or immovable property whose input tax has been deducted belong to the circumstances specified in Article 27 of these Measures, the non-deductible input tax shall be calculated according to the following formula:

Non-deductible input tax = net value of fixed assets, intangible assets or real estate × applicable tax rate

The net value of fixed assets, intangible assets or real estate refers to the balance after the taxpayer depreciates or amortizes according to the financial accounting system.

Article 32 Where a taxpayer applies the general tax calculation method, the value-added tax refunded to the buyer due to sales discount, suspension or return shall be deducted from the current output tax; The value-added tax recovered due to sales discount, suspension or return shall be deducted from the current input tax.

Article 33 Under any of the following circumstances, the tax payable shall be calculated according to the sales volume and VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used:

(a) the general taxpayer's accounting is not perfect, or can not provide accurate tax information.

(two) did not apply for the qualification of general taxpayer.

Legal basis:

Article 7 If the price of goods or taxable services sold by taxpayers is obviously low without justifiable reasons, the sales amount shall be verified by the competent tax authorities.

Article 9 If a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not comply with laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, its input tax amount shall not be deducted from the output tax amount.

Derivative problem:

What is the value-added tax paid for financial leasing?

General taxpayers provide tangible movable property financial leasing services with the applicable VAT rate of 13%, and the applicable tax rate of real estate financial leasing services is 9%. However, those who provide financing, sale and leaseback services are "loan services" in financial services, and the tax rate of 6% is applicable.

The state implements preferential tax policies for taxpayers who provide tangible movable property financial leasing services and tangible movable property financial after-sale leaseback services, that is, the part with the actual tax burden of value-added tax exceeding 3% will be refunded immediately.