Two, the customs tax payment certificate according to the "Provisional Regulations on value-added tax"
Article 8 stipulates that "the value-added tax indicated on the tax payment certificate obtained from the customs" is allowed to be deducted from the output tax.
According to the provisions of "Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Tax Deduction of Special Payment Book for Import Value-added Tax" (Guo Shui Fa [1996] No.32), the special payment book for value-added tax issued by the customs on behalf of import value-added tax is marked with the names of two units, both the import agent and the import agent, and only one unit that has obtained the original special payment book is allowed to deduct tax. Entrusting import entities that declare tax deduction must provide the corresponding original special payment book for value-added tax levied by the customs, the agency contract and the payment voucher, otherwise the input tax will not be deducted.
Three, the purchase of duty-free agricultural products issued or obtained by the deduction certificate.
When taxpayers purchase agricultural products, they can deduct them with the price indicated on the purchase certificate issued by themselves; When purchasing agricultural products from agricultural production units, the value-added tax can be deducted by the price indicated on the ordinary invoice issued by agricultural production units.
1. agricultural product purchase voucher For taxpayers to deduct the value-added tax with the price indicated on the purchase voucher issued by themselves, the Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Collection of Value-added Tax (Guo Shui Fa [1994]122) stipulates: "The purchase price of tax-free agricultural products is limited to the price indicated on the purchase voucher approved by the competent tax authorities."
2. Ordinary invoices issued by agricultural production units
The Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Collection of Value-added Tax (Guo Shui Fa [1994]122) stipulates: "For ordinary invoices obtained by ordinary taxpayers when they purchase agricultural products, the input tax can be calculated according to the price indicated on the ordinary invoices."
Four, the purchase of waste materials issued or obtained by the deduction certificate.
General taxpayers engaged in the business of waste materials can deduct the value-added tax with the purchase amount indicated on the purchase certificate issued by themselves. The general taxpayer of the production enterprise can deduct the value-added tax by the amount indicated on the ordinary invoice issued by the recycling unit when purchasing the waste materials sold by the recycling unit. Relevant documents are based on the following:
1. Purchase Voucher for Waste Materials "Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Issue of Allowance for Deduction of Input Tax on Transportation Expenses and Waste Materials" (Caishuizi [1994] No.012) stipulates: "If the waste materials purchased by general VAT taxpayers engaged in waste materials business cannot obtain special VAT invoices, they shall be purchased according to the purchase voucher approved by the competent tax authorities.
2. The general invoice issued by the waste material recycling business unit "Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the relevant VAT policies for the waste material recycling business" (Cai Shui [2001] No.78) stipulates: "The general VAT taxpayer of the production enterprise can purchase the waste materials sold by the waste material recycling business unit at the rate of 10% according to the amount indicated on the ordinary invoice issued by the waste material recycling business unit and supervised by the tax authorities.
V. Goods transport invoice
1. Relevant regulations on the occurrence of transportation expenses "Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Policies on Value-added Tax" (Caishui [2005]165) stipulates: "The transportation expenses paid by ordinary taxpayers in the process of production and operation are allowed to be deducted from the input tax." Compared with the previous Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Granting Deduction of Input Tax for Transportation Expenses and Waste Materials (Caishuizi [1994] No.012), the provisions on granting deduction for transportation expenses paid by general VAT taxpayers for goods (except fixed assets) and the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of VAT Collection (Guo Shui Fa [/kl] 995]192) "The transportation expenses paid by general VAT taxpayers for purchasing and selling goods (except fixed assets) are allowed to be deducted. We can find that the scope of VAT deduction by transport invoice is gradually relaxed.
2. Relevant regulations on the types of transport invoice that are allowed to be deducted.
The Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Value-added Tax Collection (Guo Shui Fa [1995]192) makes basic provisions on the types of transport invoice that are allowed to be deducted: "The freight settlement documents (ordinary invoices) that are allowed to be deducted refer to the freight tickets issued by state-owned railway, civil aviation, highway and water transport units, as well as the national overprint issued by non-state-owned transport units engaged in cargo transportation.
Transport invoice that allows deduction can be issued by "self-billing taxpayer" or "billing taxpayer". Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Tax Collection of Freight Transportation (Guo Shui Fa [2003]121No.) explains "self-invoicing taxpayers" and "invoicing taxpayers" as follows: "self-invoicing taxpayers refer to taxpayers who meet the prescribed conditions and apply to the competent local taxation bureau for purchase and issue invoices for freight transportation." "Taxpayers who invoice on behalf of others refer to the units and individuals who need to invoice the freight transport industry on behalf of the invoicing unit except the self-invoicing taxpayers." The above-mentioned billing agency refers to the competent local taxation bureau. With the approval of the provincial local taxation bureau, you can also entrust an intermediary agency to issue invoices for the freight transport industry.
In order to strengthen the tax management of highway and inland waterway cargo transportation industry, the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Use of Uniform Invoices for Highway and Inland Waterway Cargo Transportation Industry (Guo Shui Han [2004] No.557) stipulates that "from July 1 2004, unified invoices for highway and inland waterway cargo transportation industry will be used." Therefore, when paying transportation expenses to the units and individuals that provide road and inland waterway cargo transportation services, they must obtain a unified invoice for the road and inland waterway cargo transportation industry before they can be deducted.
As to whether the invoices of international freight forwarders and transport invoice of international goods obtained by ordinary taxpayers can be deducted, the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Several Policies of Value-added Tax (Caishui [2005]165) has made it clear that the input tax cannot be deducted by these two invoices.