There are two tax methods for VAT: the general tax method and the simple tax method. Generally, the general tax method is applicable to taxpayers, and the simple tax method can be applied to special businesses. Under the general taxation method, the payable VAT amount is the difference between the output tax amount confirmed by the taxable sales behavior of the enterprise and the input tax amount allowed to be deducted by the purchase behavior of the enterprise. Then, if the enterprise's input tax rate is 13% and the output tax rate is 9%, can the enterprise deduct it and make a profit?

The current VAT rate is divided into four grades: 13%, 9%, 6% and zero tax rate. If the output tax rate is higher than the input tax rate, it is normal that the tax rate is upside down, as long as the input tax amount obtained by the enterprise is deductible (formally, it is a special VAT invoice, a special customs VAT payment book, a unified invoice for motor vehicle sales, an agricultural product purchase invoice, an agricultural product sales invoice, and a passenger ticket travel itinerary, a train ticket, a plane ticket, etc. that are allowed to be deducted; In essence, enterprises can safely and boldly deduct if they need to meet the conditions that are not used for deduction, such as tax-free items, simple tax items, collective welfare, personal consumption, abnormal losses, loan services, catering services, residents' daily services and entertainment services, and there is no tax violation.

Even if the tax rate is upside down, it is not a profit or a loss. Taking the provision of construction services by construction enterprises as an example, the output tax should be calculated by paying 9% of the income from providing construction services to the outside world; For building materials purchased by construction enterprises, such as steel bars and cement, if the supplier belongs to a taxpayer who can issue a special VAT invoice, the enterprise can obtain an input invoice of 13%. However, it should be noted that the input tax is determined by the tax-free amount of purchased raw materials and goods, but the cost of obtaining invoices to deduct VAT is only one or several of the costs of enterprises, and most of the costs of enterprises are not allowed to obtain invoices, such as labor costs (employees employed by enterprises).

Due to the choice of suppliers, enterprises also have difficulties in obtaining input, such as construction enterprises, sand and soil purchased by individuals, who are unwilling to provide invoices. Even if special tickets are issued, the tax rate of special tickets issued by small-scale taxpayers is relatively low (for the same purchase of coatings, you can get 13% special tickets from general taxpayers, but only 3% from small-scale taxpayers (/kl). Therefore, the choice of suppliers is very important. However, forced by the actual market situation, enterprises need to purchase not only taxes and fees, so there will be a gap between the actual situation and the ideal state of taxation.

Because sales excluding tax is the tax base for output items and purchase price excluding tax is the tax base for input items, and there are some costs that can't be deducted and can't get special tickets, even if the tax rate is upside down, the enterprise's tax payable is not necessarily negative, even if it is negative, it can be retained at the end of the period and carried forward to the next period for deduction. As long as the business of the enterprise is true and the bills are legal and effective, the enterprise can safely deduct them. However, in order to avoid unnecessary work caused by tax warning or inspection, enterprises still need to control the tax rate, and try to keep the tax rate relatively stable and close to the industry average tax rate when checking the deduction certification.