It depends on the situation.
The input tax amount marked on the special VAT invoice obtained for the vehicle and gasoline can be deducted as any expenditure necessary for normal production and operation.
Ordinary gasoline VAT invoices cannot be deducted; special gasoline VAT invoices can be deducted.
The prerequisite for invoice deduction is that the invoices received can pass the certification system. Either scan or manually enter the password area. Only the deduction coupon of the special VAT invoice can achieve this requirement. What you receive is an ordinary invoice, which cannot pass the authentication anyway. If it cannot be authenticated, it is impossible to deduct it.
If a VAT invoice is obtained, the input tax can be offset against the output tax. The VAT rate is 17%. After excluding the tax part, you can enter the expense account to deduct profits and reduce corporate income tax. The corporate income tax rate is 25%, and the rate for low-profit enterprises is 20%. If it is a general refueling invoice, it can be recorded in the expense account, deducted from profits, and reduce corporate income tax. The corporate income tax rate is 25%, and the low-profit corporate tax rate is 20%.
Value-added tax is a turnover tax levied based on the value-added amount generated during the circulation of goods. It is collected by the State Taxation Bureau. 50% of the tax revenue is central fiscal revenue and 50%. % is local income.
What to do after the invoice is invalidated?
1. The most important thing for invalidating special VAT invoices is to invalidate them in the invoicing system. There is a column for invalidating invoices in the invoice filling window. Click on the invoice that needs to be invalidated and click it in dark color. , and then click the void button below, the invoice will be voided in the tax system. This is truly voided, and you no longer need to pay taxes. Then invalidate the paper invoice, which is secondary. If the unit has a void seal, stamping the invalid seal looks more formal. If the unit does not have a void seal, just write it directly on the invoice with a pen (the invoice comes with its own copy, every time All the invalid invoices are invalid), and then keep the invalid triple invoices (very important, must not lose them), and just keep them with the unit for future reference.
2. The voided invoice must be the invoice of the current month. If the invoice spans multiple months, it is impossible to void it (it is not recognized by the golden tax system). The only way to cancel the invoice is to write a red letter. (There are special procedures for issuing red invoices).
Legal basis:
"Provisional Regulations of the People's Republic of China on Value-Added Tax"
Article 10 The input tax on the following items shall not be included in the output tax Medium deduction:
(1) Purchased goods or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption;
(2) Abnormal losses of purchased goods and related taxable services;
(3) Abnormal losses of purchased goods or taxable services used for products in progress and finished goods;
p>
(4) Consumer goods for taxpayers’ own use as prescribed by the financial and taxation authorities of the State Council;
(5) Transportation costs and fees for goods specified in items (1) to (4) of this article Transportation costs for sales of duty-free goods.