The deduction of input tax for freight charges should be analyzed in detail:

1. If the seller bears the freight and the buyer pays the freight, it will be returned by the seller after the purchase. To the buyer, so the freight paid on behalf of the buyer has no actual connection with the purchase cost and does not belong to the purchase price and extra-price expenses. In this case, the input tax should not be deducted;

2. If the buyer bears The freight will be paid by the seller on behalf of the seller. After the purchase occurs, the buyer will pay the freight and the purchase price together. This freight is actually part of the purchase cost. If a freight invoice approved by the corresponding tax authority is obtained, this will In this case, the input tax should be deducted.

Legal Basis

"Provisional Regulations of the People's Republic of China on Value-Added Tax"

Article 8 Taxpayers purchase goods, labor, services, intangible The amount of value-added tax paid or borne by assets or real estate is input tax.

The following input tax amounts are allowed to be deducted from the output tax amount:

(1) The value-added tax amount stated on the special value-added tax invoice obtained from the seller.

(2) The value-added tax amount indicated on the special customs import VAT payment note obtained from the customs.

(3) To purchase agricultural products, in addition to obtaining a special value-added tax invoice or a special customs import VAT payment note, the purchase price of agricultural products and an 11% deduction stated on the agricultural product purchase invoice or sales invoice The input tax is calculated at the rate, unless otherwise specified by the State Council. Input tax calculation formula:

Input tax = purchase price multiplied by deduction rate

(4) When purchasing services, services, intangible assets or domestic real estate from overseas entities or individuals, the tax rate shall be calculated from the tax rate. The amount of value-added tax indicated on the tax payment certificate obtained by the authority or withholding agent.

The items allowed for deduction and the adjustment of the deduction rate shall be decided by the State Council. Article 9 If a taxpayer purchases goods, labor, services, intangible assets, or real estate, and the value-added tax deduction certificate obtained does not comply with laws, administrative regulations, or the relevant provisions of the taxation department of the State Council, the input tax shall not be deducted from the output tax. buckle. Article 11 When small-scale taxpayers engage in taxable sales, a simple method of calculating the tax payable shall be implemented based on sales volume and collection rate, and input tax shall not be deducted. The formula for calculating the amount of tax payable:

The amount of tax payable = sales multiplied by the collection rate

The standards for small-scale taxpayers are stipulated by the finance and taxation authorities of the State Council.