According to Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (the State Council Order No.538): "The input tax of the following items shall not be deducted from the output tax:" (1) Goods purchased 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) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;
(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article. "
Is the fire an abnormal loss?
The connotation of abnormal loss is very broad, including all losses except normal losses in the process of production and operation, including natural disaster losses; Losses caused by theft, mildew and deterioration of goods due to poor management; Other abnormal losses. Property losses caused by fire are abnormal losses.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: According to Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (the State Council Order No.538): "The input tax of the following items shall not be deducted from the output tax:" (1) Goods purchased or taxable services used for non-VAT taxable items, tax-exempt items, collective welfare or personal consumption;
(2) Abnormal losses of purchased goods and related taxable services;
(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;
(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;
(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article. "