The principle of VAT deduction is to calculate the total output tax payable for all types of sales every month, and then calculate the cumulative deductible input tax for this month. The difference between the two is the amount of tax payable for this month. Tax amount.

Furthermore, if the tax law only applies different tax rates or collection rates to taxpayers, separate accounting and regulations should be made, and input tax deductions are not required to be separately deducted. Therefore, there is no need to distinguish whether the tax rates are the same, and they can be combined for deduction.

Input tax at different tax rates can be used to offset output items at different tax rates. For example, the 11% transportation VAT invoice is used to offset the 17% output invoice for the sales of goods. Of course, you can also use 17% of the purchased goods to deduct the 11% VAT invoice for transportation services.

In short, all invoices certified by the tax bureau or recognized tax deduction certificates can be deducted, regardless of the tax rate. Of course, it must be a general taxpayer who can deduct it.

Except for the 7% of the freight marked on the transportation invoice, other charges marked on the invoice cannot be deducted such as: loading and unloading fees, storage fees, etc. There are also some invoices that can be used for deduction, such as invoices for purchasing agricultural products directly from farmers, bills issued by the customs indicating that value-added tax has been paid on imported goods, etc.

Extended information:

According to the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax":

The amount of tax payable in Article 21 of the general tax calculation method, It refers to the balance after the current output tax is deducted from the current input tax. The formula for calculating the tax payable:

The tax payable = the output tax for the current period - the input tax for the current period

When the output tax for the current period is less than the input tax for the current period and is insufficient for deduction, the shortfall can be settled The deduction will continue to be transferred to the next period.

Article 22 Output tax refers to the value-added tax calculated based on the sales volume and value-added tax rate when the taxpayer engages in taxable activities. Output tax calculation formula:

Output tax = sales × tax rate

Article 23 The sales volume of the general tax calculation method does not include output tax, and taxpayers use sales If the combined pricing method of sales and output tax is used, the sales volume shall be calculated according to the following formula:

Sales = tax-included sales ÷ (1 + tax rate)

Article 24 Input The amount of tax refers to the amount of value-added tax paid or borne by taxpayers when purchasing goods, processing, repairing and repairing labor, services, intangible assets or real estate.

Article 25 The following input tax is allowed to be deducted from the output tax:

(1) Special value-added tax invoices obtained from the seller or provider (including tax control The value-added tax amount indicated on the unified invoice for motor vehicle sales (the same below).

(2) The value-added tax amount stated on the special customs import VAT payment note obtained from the customs.

(3) To purchase agricultural products, in addition to obtaining a special value-added tax invoice or a special customs import VAT payment note, the purchase price of agricultural products and a 13% deduction stated on the agricultural product purchase invoice or sales invoice Input tax calculated at the rate. The calculation formula is:

Input tax = purchase price Provides for the payment of tobacco tax.

Purchased agricultural products shall not be deducted from the input tax in accordance with the "Implementation Measures for the Pilot Implementation Measures for the Assessment and Deduction of Input Tax on Agricultural Products Value-Added Tax".

(4) When purchasing services, intangible assets or real estate from overseas entities or individuals, the value-added tax amount stated on the tax payment certificate obtained from the tax authority or withholding agent.

Article 26 If the value-added tax deduction certificate obtained by a taxpayer does not comply with laws, administrative regulations or relevant provisions of the State Administration of Taxation, its input tax shall not be deducted from the output tax.

VAT deduction vouchers refer to special VAT invoices, special customs import VAT payment documents, agricultural product purchase invoices, agricultural product sales invoices and tax payment vouchers.

Taxpayers who use tax payment vouchers to deduct input tax must have a written contract, proof of payment, and a statement or invoice from an overseas unit. If the information is incomplete, the input tax shall not be deducted from the output tax.

Baidu Encyclopedia-Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax