Addition and deduction is a new policy introduced by the value-added tax reform, which refers to the tax policy of adding 10% of the deductible input tax in the current period to offset the taxable amount for qualified taxpayers engaged in production and life services.
Expansion: basic knowledge
1, the implementation period of the value-added tax deduction policy is: the implementation period of the value-added tax deduction policy is from April 20 19 to April 202 1 year1February 3 1 day, where the implementation period refers to the tax period.
2. Taxpayers in the production and living services mentioned in the VAT add-and-subtract policy refer to taxpayers in the production and living services mentioned in the VAT add-and-subtract policy, and refer to taxpayers whose sales from postal services, telecommunications services, modern services and living services account for more than 50% of the total sales.
3. The specific scope of postal services, telecommunications services, modern services and living services mentioned in the VAT addition and deduction policy refers to the specific scope of postal services, telecommunications services, modern services and living services. Postal service refers to the business activities of China Post Group Corporation and its subordinate postal enterprises to provide basic postal services such as mail delivery, postal remittance and confidential communication. Including universal postal service, special postal service and other postal services.
4. Taxpayers who apply the policy of adding and deducting are allowed to add and deduct services: taxpayers in production and life service industries are allowed to add 10% of the deductible input tax in the current period to offset the taxable amount (hereinafter referred to as the policy of adding and deducting). Taxpayers in production and living services refer to taxpayers who provide postal services, telecommunications services, modern services and living services (hereinafter referred to as the four services) with sales accounting for more than 50% of the total sales.
5. Taxpayers in production and life services refer to taxpayers whose sales from providing four services account for more than 50% of the total sales: "The proportion exceeds 50%" here does not include this figure. That is to say, taxpayers whose sales from the four services account for less than or exactly equal to 50% of the total sales are not taxpayers in the production and living service industries and cannot enjoy the policy of adding and deducting.