According to the policy of camp reform, the newly purchased production and business premises after May 1 can be deducted from the input tax, but the sales of real estate cannot be deducted. After the full implementation of the camp reform, although the real estate is included in the scope of VAT deduction, the purchase of houses by enterprises cannot be deducted.

The Provisions on Matters Related to the VAT Pilot after the VAT Reform (Caishui [20 16] No.36, Annex II) stipulates that the real estate acquired by the pilot taxpayers applying the general taxation method after May 2016 will be accounted as fixed assets or 2065438+ in the accounting system.

Acquisition of real estate includes direct purchase, donation, investment, self-construction and debt repayment, excluding real estate projects developed by real estate development enterprises themselves.

The above two-year deduction does not apply to the input tax of real estate leased by finance and temporary buildings and structures built on the construction site.

Can the special VAT invoice obtained by enterprises purchasing real estate be deducted after the reform of the camp?

For the first time, real estate was included in the deduction. Whether it is the original VAT taxpayer such as manufacturing and commerce, or the pilot taxpayer of the reform of the camp, the VAT contained in the newly added real estate can be deducted. But it depends on the specific situation.

Input tax:

Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or real estate. Input tax = (purchased raw materials, fuel, power) × tax rate.

Calculation formula:

Input tax refers to the value-added tax paid for the purchase of goods or taxable services in the current period. In enterprise calculation, VAT payable is the number of output tax minus input tax. Therefore, the input tax amount is directly related to the tax amount. In general, the following formulas are used when calculating financial statements:

Input tax = (purchased raw materials, fuel, power) * tax rate

Input tax is the money that has been paid, and it is recorded in the debit when making accounting entries.