Among them, the tax deduction vouchers stipulated in the tax law include: special invoices for value-added tax, customs payment vouchers, purchase invoices or sales invoices for duty-free agricultural products, and unified invoices for cargo transportation. Special VAT invoices issued by the anti-counterfeiting tax control system for which general taxpayers apply for deduction and other invoices that need to be certified for deduction must be certified within 180 days from the date of issuance of special invoices, otherwise the input tax will not be deducted.

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, and the tax rate is 1 1%.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.

Article 4 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Except as provided in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:

Taxable amount = current output tax-if the current output tax is less than the current input tax, the insufficient amount can be carried forward to the next period for further deduction.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.