1. What are the transfer methods of input tax?
1. The method of directly calculating the transfer-out input tax is applicable to the abnormal loss and change of use of purchased materials and real estate under construction;
2. The deduction calculation method of input tax is suitable for calculating the abnormal loss and change of use of agricultural products deducted from input tax;
3. The method of calculating the input tax in proportion is suitable for the abnormal losses of semi-finished products and finished products; Operating projects that cannot be deducted from input tax;
4. The net value conversion transfer method is applicable to fixed assets, intangible assets or real estate with abnormal losses after deducting the input tax.
2. What are the VAT deduction vouchers?
The VAT deduction voucher is a legal and valid voucher for VAT deduction. There are five kinds of VAT deduction vouchers, including special VAT invoices, special payment letters for customs import VAT, agricultural product purchase invoices, agricultural product sales invoices and tax payment vouchers. ：
1. Special VAT invoice. Special invoices for value-added tax Special invoices for value-added tax obtained from sellers or providers include special invoices for value-added tax on goods transportation and unified invoices for tax-controlled motor vehicle sales. In addition, it also includes special VAT invoices issued by small-scale taxpayers from tax authorities. The basis of VAT deduction is the VAT indicated on the special VAT invoice.
2, the customs import VAT special payment book. That is, the special payment book for customs import value-added tax obtained from the customs. The deduction is based on the value-added tax indicated in the special payment book for import value-added tax. If the special payment book for import value-added tax issued by the customs is marked with the names of two units, that is, the name of the agent import unit and the name of the entrusted import unit are marked at the same time, only the unit that obtained the original special payment book is allowed to deduct the tax. Entrusting importers to declare tax deduction must provide the corresponding original customs VAT payment book, agency contract and payment voucher, otherwise the input tax will not be deducted.
3, agricultural products purchase invoice. That is, the purchase invoice issued by taxpayers directly purchasing agricultural and sideline products from agricultural producers. The basis of VAT deduction is the input tax calculated according to the invoice amount of agricultural products, and the deduction rate is 13%. The calculation formula is: input tax = = input price × deduction rate. The purchase price refers to the price indicated on the purchase invoice of agricultural products purchased by taxpayers. "Spontaneous self-deduction" must be self-produced agricultural products sold by agricultural producers.
4. Agricultural product sales invoice. According to the Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on the Policy of Exempting Some Fresh Meat and Eggs from VAT, the so-called "sales invoice" refers to the ordinary invoice issued by small-scale taxpayers themselves or entrusted by tax authorities to pay VAT at the rate of 3%. Ordinary invoices issued by wholesale and retail taxpayers after enjoying the tax exemption policy shall not be used as proof for calculating the input tax deduction. The deduction rate of the input tax calculated by the buyer according to the sales invoice of agricultural products is 13%. The calculation formula is: input tax = = input price × deduction rate.
5. Accepting the taxable services provided by overseas units or individuals, and the value-added tax indicated on the People's Republic of China (PRC) tax payment certificate (hereinafter referred to as the tax payment certificate) obtained from the tax authorities or domestic agents. Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax. It should be noted that the tax payment voucher is a new deduction voucher after the "camp reform", and the deduction is limited to the value-added tax withheld by overseas units or individuals providing taxable services. The value-added tax withheld and remitted by overseas units or individuals providing repair and replacement services cannot be used as a deduction voucher.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is the input tax.
The following input taxes are allowed to be deducted from the output tax:
(1) VAT indicated on the special VAT invoice obtained from the seller;
(2) The value-added tax indicated in the special payment letter for customs import value-added tax obtained from the customs;
(3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:
Input tax is equal to the purchase price multiplied by the deduction rate;
(4) Value-added tax indicated on the tax payment certificate for withholding and remitting taxes obtained from tax authorities or withholding agents when purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.
The adjustment of deduction items and deduction rate shall be decided by the State Council.