Special invoices for decoration materials purchased by office decoration, as long as the office is not used for simple tax items, VAT-exempt items, collective welfare or personal consumption under the circumstances specified in the first paragraph of Article 27 of the pilot implementation measures for changing business tax to VAT ..... "; Input tax can be deducted.

According to State Taxation Administration of The People's Republic of China's Announcement on Interim Measures for Deduction of Real Estate Input Tax by Stages,

essay

Where a taxpayer purchases goods, design services and construction services after May of 20 16 and 1 year to build new real estate, or to rebuild, expand, repair or decorate real estate, which increases the original value of real estate by more than 50%, the input tax shall be deducted from the output tax within two years in accordance with the relevant provisions of these Measures.

The original value of real estate refers to the original purchase price or pricing when obtaining real estate.

The above-mentioned purchased goods with two-year output tax deduction refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.

Extended data:

Office decoration, accounting method of special invoices for outsourced decoration materials:

After obtaining the special VAT invoice and deducting it, the accounting entries are as follows:

1. If the amount of decoration materials is not large, it can be directly included in "management expenses or operating expenses-decoration expenses".

Borrow: management fee/decoration fee, etc.

Loan: tax payable-VAT payable-input tax (input tax can be deducted after invoice authentication)

2. If the amount of decoration materials is large, it can be included in the subject of "long-term deferred expenses-decoration expenses", and then amortized to related expenses in installments.

China Tax Network-Announcement on Issuing the Interim Measures for Deduction of Real Estate Input Tax by Stages