General labor subcontracting invoices can be deducted

If a project is subcontracted to a qualified labor subcontracting company and a special value-added tax invoice can be obtained, the tax deductible will be based on the face value of the invoice. Deduction; if it is subcontracted to other individuals who do not have legal qualifications in the construction industry and have not applied for industrial and commercial business licenses, they cannot obtain special VAT invoices and cannot deduct the input tax.

If the enterprise is replacing business tax with VAT General taxpayers choose simple collection and should not collect special VAT invoices, but ordinary invoices.

It turns out that general taxpayers can directly borrow: cost after receiving ordinary VAT invoices

, expenses

Credit: bank deposits, cash on hand

When receiving the special invoice:

Debit: costs, expenses

Payable Taxes and fees - value-added tax payable (input tax)

Credit: bank deposits, cash in stock, business tax to value-added tax replacement. If the enterprise is a general taxpayer and chooses simple collection, a general invoice will be received

Debit: Costs, Expenses

Credit: Bank deposits and cash in hand are calculated after receipt of special invoices,

The first treatment:

Debit: Costs, Expenses< /p>

Credit: bank deposit, cash

Second processing:

Debit: cost, expense

Taxes and fees payable - should Pay VAT

Credit: bank deposits, cash on hand

Can labor fees be deducted?

The labor fees paid by general taxpayers of VAT must be issued with labor fees The special value-added tax invoices can be deducted from the value-added tax.

According to the "Implementation Measures for replacing business tax with value-added tax", the input tax of the following items shall not be deducted from the output tax:

1. Purchased goods, processing, repair and repair services, services, intangible assets and real estate used for simple tax calculation methods, value-added tax exempt items, collective welfare or personal consumption;

2. Purchased goods with abnormal losses, as well as related processing, repair, repair and transportation services;

3. Purchased goods used for products in progress and finished products with abnormal losses (excluding fixed assets) ), processing, repair and maintenance services and transportation services, etc.

If the labor costs incurred do not fall into the above non-deductible circumstances, they can be deducted normally.