1. Taxpayers purchase goods or taxable services and obtain the VAT amount indicated on the special VAT invoice from the seller.
2. Deduct the input tax at 10% of the price paid by the taxpayer to agricultural producers or small-scale taxpayers to purchase duty-free agricultural products and the price indicated on the purchase certificate approved by the tax authorities.
3. If duty-free grain is purchased from domestic grain purchase and sale enterprises, the input tax amount can be deducted 10% according to the obtained ordinary invoice amount.
4. The freight paid by taxpayers for goods purchased and sold (excluding handling fees, insurance premiums and other miscellaneous fees) shall be deducted from the input tax by 7% according to the freight and fund amount listed in the freight settlement form (ordinary invoice).
5. General taxpayers of production enterprises can buy duty-free waste materials sold by waste materials recycling business units, and deduct the input tax 10% according to the amount indicated on the ordinary invoice issued by waste materials recycling business units and supervised by the tax authorities.
6. Enterprises purchasing special equipment and general equipment of VAT anti-counterfeiting tax control system can deduct the VAT output tax by the tax amount indicated in the special invoice obtained at the time of purchase.
Extended data:
Introduction to the relevant explanations of input tax deduction;
1. Whether the purchased goods are used for non-taxable items, collective welfare, personal consumption, etc. are still declared as input tax deduction?
2. Whether the purchased goods, products in process and finished products with abnormal losses are submitted for approval with normal losses, and whether the input tax is carried forward and transferred out.
3, enterprises engaged in non-taxable services, respectively, to declare and pay value-added tax, business tax, whether to fully declare the purchase of goods to offset the input tax; If a foreign-invested enterprise is engaged in both export and domestic sales, whether the input tax is fully deducted according to the purchased domestic raw materials.
4. If there is recovery or discount purchase, recovery of the price and value-added tax, the current input tax will not be reduced accordingly, resulting in inflated output tax.
5. Whether the flat rebate obtained from the buyer is transferred to the off-balance-sheet treasury without deducting the input tax; Or the in-kind rebate obtained will be recorded in the name of accepting donations, and the input tax will not be deducted; Whether the fixed rebate obtained from the buyer is written off in the wrong way without offsetting the input tax.
Baidu encyclopedia-input tax deduction
Baidu encyclopedia-input tax