(1) Purchase of fixed assets;
(2) Goods purchased or taxable services used for non-taxable items;
(3) Goods purchased or taxable services used for tax-free items;
(4) Goods purchased or taxable services used for collective welfare or personal consumption;
(5) Abnormal loss of purchased goods;
(6) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses.
If your company has been recognized as a general VAT taxpayer, the expenses for office supplies and gasoline recorded in the start-up expenses during the preparatory period can be deducted as long as they are not used for the above-mentioned items that cannot be deducted from the input tax. If you get the special VAT invoice and pass the certification within the specified time, your input tax can be deducted.
Can the car be deducted from the special VAT invoice? Generally speaking, no! The input tax of the following items shall not be deducted from the output tax: (1) purchasing fixed assets; (2) Goods purchased or taxable services used for non-taxable items; (3) Goods purchased or taxable services used for tax-free items; (4) Goods purchased or taxable services used for collective welfare or personal consumption; (5) Abnormal loss of purchased goods; (6) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses.
However, there are the following exceptions: 1. In 2004, State Taxation Administration of The People's Republic of China issued a document: State Taxation Administration of The People's Republic of China's Notice on Expanding the Scope of VAT Deduction for Enterprise Recognition.
Reference number
Guoshuihan [2004] 143 will expand the scope of VAT deduction for ordinary taxpayers (hereinafter referred to as "taxpayers") in eight industries in Northeast China and Dalian. In other words, the fixed assets purchased by the above enterprises can be deducted. Specific scope of eight major industries in Northeast China
Equipment manufacturing, petrochemical industry, metallurgical industry, shipbuilding industry, automobile manufacturing industry, agricultural products processing industry, military products industry and high-tech industry can also be read together with another document: Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Issues Related to Expanding the Scope of VAT Deduction and Strengthening VAT Management in Northeast China.
Guoshuihan [2004]1112. Fixed assets purchased by ordinary taxpayers in the VAT anti-counterfeiting tax control system can also be deducted. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Implementation of VAT Anti-counterfeiting and Tax Control System (Guo Shui Fa [2000] 183No.), since June 2000, the VAT output tax can be deducted at the same time according to the tax amount indicated on the special invoice obtained from the purchase. Special anti-counterfeiting tax control equipment for value-added tax includes tax-controlled gold tax card, tax-controlled IC card and card reader; General equipment includes computers and printers that issue special invoices for anti-counterfeiting tax control systems.
Notice on tax issues such as scanning equipment for deduction information of special VAT invoices. Guoshuihan [2006] 1248 The scanning equipment and computer used by general VAT taxpayers to collect the deduction information of special VAT invoices belong to general equipment for anti-counterfeiting and tax control. According to the Notice of the General Office of the State Council on Forwarding State Taxation Administration of The People's Republic of China's Opinions on Comprehensively Popularizing and Applying the VAT Anti-counterfeiting Tax Control System (Guo Ban Fa [2000] 12) and the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of the VAT Anti-counterfeiting Tax Control System (Guo Shui Fa [2000] 183), the expenses incurred by taxpayers in purchasing the above equipment are allowed to be charged in one lump sum before the income tax is calculated and paid in the current period; At the same time, it can be included in the current VAT input tax according to the VAT amount indicated on the special VAT invoice obtained by purchasing the above equipment.
Only the above two exceptions can be thought of now.
Can I get a VAT invoice for the legal fees? Is it tax deductible? Yes
If the law firm providing litigation is a small-scale VAT taxpayer and cannot issue special VAT invoices by itself, it may apply to the competent tax bureau for issuing them on its behalf.
Can the special invoice for service fee VAT be fully deducted? Except for the maintenance fee of tax control system (commonly known as tax control service fee), other service fees cannot be fully deducted.
Caishui [20 12]No. 15: technical maintenance fees paid by VAT taxpayers after 2012165438 (excluding overdue 20 165438).
Can I deduct the difference tax by issuing a special VAT invoice? No, it's not.
1. Special VAT invoice is supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and is limited to VAT. It is used by ordinary taxpayers to purchase. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal voucher for the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
2. The implementation of special VAT invoices is a key step of VAT reform. It is different from ordinary invoices, not only has the function of commercial documents, but also the buyer has to pay value-added tax to the seller because of the tax deduction based on invoices.
3. It has the function of tax payment voucher. More importantly, the special VAT invoice links all the links of a product from initial production to final consumption, which maintains the integrity of tax and embodies the role of VAT.
Can the special invoice for telecom VAT be deducted? There are three conditions for deduction:
First, the payer is an ordinary taxpayer.
Second, obtain the deduction voucher.
Third, for taxable items.
Supplement:
The input tax of special VAT invoices obtained from telecom fees used after June 20 14 1 day can be deducted. (Original ordinary invoice returned or stamped with red seal)
2. Since June 20 14 and 1 year, State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), has included the telecommunications industry in the pilot scope of changing business tax into value-added tax.
How much tax can I deduct by issuing a special VAT invoice for buying a car? Buying a new car is not a special VAT invoice, but a unified invoice for motor vehicle sales. There is also a deduction on the unified invoice for motor vehicle sales. The general taxpayer can ask the dealer for a deduction voucher when buying a new car, and the value-added tax can be deducted after certification. The automobile sales tax rate is 17%. There are specific VAT invoices, so it can be deducted according to the VAT in the deduction link. .
Can the tax amount issued by the general VAT invoice be deducted by the special VAT invoice? At present, the value-added tax in China is implemented by the purchase tax deduction method, that is, when taxpayers have taxable behavior, the output tax is calculated according to the sales volume. When purchasing goods, services, intangible assets or real estate, the tax paid or borne is regarded as the input tax and allowed to be deducted from the output tax. In this way, it is equivalent to taxing only the value-added part of taxable behavior. When the output tax is less than the input tax, the part that has not been deducted can be carried forward to the next period to continue to be deducted.
If the general taxpayer of value-added tax applies the general taxation method, the balance of the current output tax after deducting the current input tax shall be the current taxable amount.
Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or real estate.
Can the heating fee be deducted by issuing a special VAT invoice? If the heating expenses purchased by general VAT taxpayers are used for VAT taxable items, they can be deducted by issuing special VAT invoices; For non-taxable items of value-added tax, it cannot be deducted.
Whether the heating fee can be invoiced and deducted depends on the specific use of the purchased heating.