2. The charging table is the charging table of construction projects, which is the calculation procedure of various construction projects (such as labor costs, material costs, machinery use fees, enterprise management fees, profits, measures fees, fees, taxes, etc.). ) and the corresponding fee rate selection. Charging refers to the process of subtotaling the base price of each sub-process according to the provincial budget quota subtitle, and then multiplying it by the relevant coefficient in turn with reference to the charging standard to get the measures fee, the increase fee for safe and civilized construction, enterprise management fee, fees, profits, taxes and other items.
According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the Pilot of Changing Business Tax to Value-added Tax (Caishui [2016] No.3), the loan service institution pays the lender investment and financing consulting fees, handling fees, consulting fees and other fees directly related to the loan to offset the output tax of the input tax.
How to deduct the input tax on the account of camp reform? Because of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning the Reform of China's VAT Transformation (Caishui [2008] 170), from June 5438+ 10/in 2009, the production-oriented VAT was changed to the consumption-oriented VAT, and the biggest feature of the transformation was that the fixed assets were deducted from the input tax (except real estate).
Twenty situations in which the input tax cannot be deducted after the "VAT reform":
1. A taxpayer's false special VAT invoice shall not be used as a legal and valid VAT deduction certificate to offset its input tax.
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Issue of Taxpayers Falsely Issuing Special VAT Invoices (State Taxation Administration of The People's Republic of China Announcement No.33, 20 12) stipulates: "Taxpayers who falsely issue special VAT invoices and fail to declare and pay VAT for their falsely issued amount shall pay back VAT according to their falsely issued amount; Those who have declared to pay the inflated value-added tax will no longer pay the value-added tax according to their inflated value. The tax authorities shall, in accordance with the relevant provisions of the Measures for the Administration of Tax Collection in People's Republic of China (PRC) and the Measures for the Administration of Invoices in People's Republic of China (PRC), punish taxpayers for falsely issuing special VAT invoices. Taxpayers who obtain false special invoices for value-added tax shall not be used as legal and effective VAT deduction vouchers to offset their input tax.
Two, for small-scale pilot enterprises with annual sales of less than 5 million, the VAT rate is 3%, and the input tax shall not be deducted.
Three, the purchase of goods directly used for tax exemption, tax exemption, collective welfare and personal consumption, there is no input tax.
Four, the purchase of goods has been input tax, and later changed the purpose, for tax exemption, tax exemption, collective welfare and personal consumption. , transferred out as input tax.
Five, the abnormal loss of products and finished products, can not achieve sales, and will not produce output tax, so the consumption of purchased goods has been deducted as input tax value-added tax must be transferred out as input tax.
Six, taxpayers provide taxable services, after issuing special invoices for value-added tax, providing taxable services to stop, discount, billing errors, etc ... , a special red VAT invoice shall be issued in accordance with the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). If a special red-ink VAT invoice is not issued as required, the output tax or sales amount shall not be deducted.
Seven, the VAT deduction certificate does not comply with the provisions of laws and regulations, shall not be deducted from the input tax. If the VAT deduction voucher 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, People's Republic of China (PRC), the input tax shall not be deducted from the output tax.
Eight, the taxpayer information is incomplete, shall not be deducted from the output tax. A taxpayer who uses a general payment book to deduct the input tax shall have a written contract, a payment voucher 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. Where a taxpayer deducts the input tax with the General Payment Letter of People's Republic of China (PRC), it shall provide a written contract, payment voucher and a statement or invoice of an overseas unit for the reference of the competent tax authorities. If the information cannot be provided or the information is incomplete, the input tax shall not be deducted from the output tax.
Nine, the general taxpayer's accounting is not perfect, or can not provide accurate tax information, it should apply for the qualification of general taxpayer, but did not apply, it should be calculated according to the sales and value-added tax rates, not to deduct the input tax, nor to use special invoices for value-added tax.
Ten, the pilot taxpayers from the pilot area to obtain 2012101day (inclusive) issued after the freight settlement vouchers (except railway freight settlement vouchers), shall not be used as VAT deduction vouchers.
Eleven, the purchase of goods, processing, repair and replacement services or taxable services have been deducted from the input tax can not be deducted, should be deducted from the current input tax. According to the pilot implementation measures for changing the business tax of transportation industry and some modern service industries to value-added tax (Cai Shui [2011]11): "Article 27 Where the input tax has been deducted, Article 24 of these measures will occur.
Twelve, taxpayers provide taxable services applicable to the general tax method, and the value-added tax returned to the buyer due to service suspension or discount is deducted from the current output tax; The value-added tax recovered due to suspension of service, recovery of purchased goods and discounts shall be deducted from the current input tax.
Thirteen, taxpayers provide taxable services applicable to the simple tax method, and the sales returned to the recipient due to service suspension or discount shall be deducted from the current sales. If the tax is overpaid due to the balance after deducting the current sales, it can be deducted from the future tax payable.
In addition, according to the "Implementation Measures for the Pilot Reform of Business Tax to VAT in Transportation Industry and Some Modern Service Industries" (Cai Shui [2011]1No.), the general taxpayer providing taxable services shall not be deducted from the input tax under any of the following circumstances.
14. Taxable items, non-VAT taxable items, tax-free items, collective welfare or personal consumption, purchased goods, processing, repair and repair services or taxable services that are subject to the simple tax calculation method. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademark, copyright and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademark, copyright and tangible movable property dedicated to the above projects, and the input tax shall not be deducted.
15. Abnormal losses of purchased goods and related processing, repair and replacement services and transportation services shall not be deducted from the input tax.
16. The purchased goods (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses shall not be deducted from the input tax.
Seventeen, accept the passenger service, shall not be deducted from the input tax.
18. Motorcycles, cars and yachts subject to consumption tax for personal use shall not be deducted from the input tax. Except for the subject matter of leasing service as a means of transportation and providing transportation services.
Nineteen, accept the taxable services of taxpayers in non pilot areas, can not be deducted from the input tax. Taxpayers in non-pilot areas have not yet issued special tickets for taxable services, which are not within the scope of "camp reform" and do not use business tax tickets.
Twenty, computers, printers, scanners, etc. It belongs to general equipment, not special equipment for anti-counterfeiting and tax control system, and the deduction items specified in document Caishui [20 12] 15 are not applicable.
When can the input tax bill be deducted from the value-added tax after the reform of the camp? General taxpayers should go to the tax authorities for certification within 180 days from the date of issuing certificates, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month after certification. Based on this provision, the special VAT invoice obtained exceeds the legal certification period 180 days, and the input tax cannot be deducted.
First of all, you should be a construction enterprise. It depends on whether your special ticket corresponds to a new project or an old project. Do you want to apply simple tax calculation method? At the same time, there is no way to deduct it according to the schedule.
What is the non-deductible input tax after the reform of the camp? After the reform of the camp, small-scale taxpayers cannot issue special invoices for value-added tax. Only general VAT taxpayers can issue special VAT invoices.
Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process.
Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods.
Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax.
Value-added tax is collected by the State Taxation Bureau, 75% of which comes from the central government and 25% from local governments.
What items can't be deducted from the input tax after the "VAT reform"? According to the regulations, the input tax of the following items shall not be deducted from the output tax: 1. Taxable items, non-VAT taxable items, VAT exemption items, collective welfare or personal consumption, purchase of goods, processing, repair and replacement services or taxable services that are applicable to the simple tax calculation method; 2. Abnormal losses of purchased goods and related processing, repair and replacement services and transportation services; 3. Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses; 4. Recognized passenger service;
After the reform of the camp, can the input tax for purchasing elevators be deducted?
Whether the input invoices for the purchase of fixed assets after the reform of the camp can be deducted depends on the situation:
1. According to the provisions of the document Caishui [2004] 156, taxpayers have paid relevant expenses and obtained relevant deduction vouchers after acquiring fixed assets. However, this part of the input tax cannot be fully deducted from the current output tax. First, this part of the input tax is recorded in "tax to be deducted-VAT to be deducted (VAT transformation)", and then transferred to "tax payable-"
If the fixed assets purchased by the taxpayer have non-VAT taxable behavior of input deduction, this part of the input tax should be transferred out.
2. The taxpayer's input tax for the following items can be deducted according to regulations:
(1) Purchasing fixed assets (including accepting donations and investment in kind, the same below); Self-made (including reconstruction, expansion and installation, the same below) purchased goods or taxable services of fixed assets;
(2) For the fixed assets obtained through financial leasing, the lessor shall pay the value-added tax in accordance with the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Levying Turnover Tax on Financial Leasing Business (Guo [2000] No.514);
(3) Transportation expenses paid for fixed assets.
3. Input tax that cannot be deducted in VAT transformation and accounting treatment:
Taxpayers who purchase fixed assets under the following circumstances shall not deduct the input tax according to the provisions of the above-mentioned document Caishui [2004] 156:
(1) Special fixed assets for non-taxable items (excluding the fixed assets under construction mentioned in document Caishui [2004] 156, the same below);
(2) Special fixed assets for tax-exempt projects;
(3) Fixed assets dedicated to collective welfare or personal consumption;
(4) Fixed assets are automobiles and motorcycles subject to consumption tax; Provide fixed assets for institutions that are not included in the scope of application of the document Caishui [2004] 156.
4. If the fixed assets that have been deducted or included in the input tax to be deducted occur in the above circumstances, the taxpayer shall calculate the input tax that cannot be deducted in the current month according to the following formula: input tax that cannot be deducted = net value of fixed assets × applicable tax rate.
Non-deductible input tax can be deducted from the balance of input tax to be deducted first, and if there is no balance, it will be transferred from the current input tax.
20 16 input tax deduction after the business tax reform in may because you acquired the property in 2000, the rental income was simply calculated and paid the value-added tax according to the regulations. According to Annex 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), the input tax cannot be deducted just because you write it off.
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), Appendix 2: Provisions on Relevant Matters Concerning the Pilot Project of Changing Business Tax to Value-added Tax.
(9) Real estate leasing services.
1. Ordinary taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%.