The input tax amount to be deducted left by the enterprise should be fully carried forward to the subject to be deducted, and it should be deducted at a later stage, and the corresponding information should be filled in the declaration form. Please refer to the following for specific treatment methods.
1. First of all, in accounting treatment, all the remaining input tax will be carried forward to the subject of input tax to be deducted. The bookkeeping method is as follows.
2. Fill in Schedule 2 of the VAT declaration form at the end of the period, and fill in the remaining input tax to be deducted and submit the declaration.
3. If the input tax needs to be deducted in the later period, the deduction amount will be transferred from the input tax account to the input tax account in the current deduction period. The bookkeeping method is as follows.
The input tax to be deducted is a detailed account of the input tax to be deducted added by the general taxpayer under the tax payable account during the counseling period. This detailed account is used to calculate the input tax indicated or calculated by the certified special invoice deduction coupon, the customs import value-added tax special payment book and the transportation expense settlement document (hereinafter referred to as the value-added tax deduction voucher) obtained by the general taxpayer during the counseling period.
After the reform of the camp, the input tax cannot be deducted as follows:
1, the taxpayer's false special VAT invoice shall not be used as a valid tax deduction voucher for VAT to offset its input tax;
2. For those small-scale pilot enterprises with annual sales less than 5 million, the collection rate of value-added tax is 3%, and the input tax shall not be deducted;
3. If the purchased goods are directly used for non-taxable, tax-free, collective welfare and personal consumption, there is no input tax;
4. Goods purchased for which input tax has been paid and later used for non-taxable, tax exemption, collective welfare and personal consumption are transferred out as input tax;
5. The products in process and finished products with abnormal losses cannot be sold and will not generate output tax, so the value-added tax that has been deducted from the purchased goods as input tax must be transferred out as input tax;
6. After taxpayers provide taxable services and issue special invoices for value-added tax, they shall issue special invoices for value-added tax in red in accordance with the provisions of State Taxation Administration of The People's Republic of China in case of suspension, discount, error in invoicing, etc. If a special red-ink VAT invoice is not issued in accordance with the regulations, the output tax or sales amount shall not be deducted;
7. If the VAT deduction certificate does not comply with laws and regulations, the input tax shall not be deducted. If the VAT deduction certificate obtained by the taxpayer does not conform to the laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax.
Legal basis:
Article 6 Calculation of taxable income in the Individual Income Tax Law of the People's Republic of China:
(1) For the comprehensive income of individual residents, the taxable income shall be the balance after deducting expenses of 60,000 yuan from the income in each tax year and special deductions, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable.
(3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year.
(4) If the income from property leasing does not exceed 4,000 yuan each time, the expenses shall be reduced by 800 yuan; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income.
(5) For the income from the transfer of property, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property.
(six) interest, dividends, bonus income and accidental income, with the amount of income for each taxable income.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance of income after deducting 20% of expenses. The amount of income from remuneration shall be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charitable causes shall be deducted in full before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses, the specific scope, standards and implementation steps are determined by the State Council, and reported to the NPC Standing Committee for the record.