Toll road tolls include: expressway vehicle tolls, first-class highways, second-class highways, bridges and gates tolls. According to the "real estate leasing service", the general taxpayer's tax rate is 1 1%, but some general taxpayers can choose the simple tax policy as follows:

(1) Expressway toll:

According to Article 1, Paragraph 9 of Annex 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36): "2. Ordinary taxpayers in highway operating enterprises can choose to apply the simple tax calculation method and calculate the tax payable at a reduced rate of 3%. The expressway started before the pilot refers to the expressway with the contract start date indicated on the relevant construction permit certificate before April 30, 20 16. "

(2) tolls for first-class highways, second-class highways, bridges and gates

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Clarifying and Comprehensively Pushing Forward the Policies of Labor Dispatching Service and Toll Road Toll Deduction in the Pilot Project of Business Reform (Cai Shui [2016] No.47): "Toll Road Toll Deduction and Collection Policy." General taxpayers can choose to apply the simple tax calculation method to collect tolls for first-class highways, second-class highways, bridges and gates that started before the pilot, and calculate and pay value-added tax at the rate of 5%.

Commencement before the pilot means that the contract commencement date indicated in the relevant construction permit is before April 30, 20 16.

2. What are the specific provisions for general VAT taxpayers to deduct the road tolls paid?

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning the VAT Deduction of Toll Roads (Caishui [2016] No.86):

1 For the road, bridge and gate tolls paid by general VAT taxpayers, the deductible input tax is calculated according to the following formula based on the toll amount indicated on the obtained toll invoice (excluding financial bills, the same below): deductible input tax for expressway toll = amount indicated on expressway toll invoice ÷( 1+3 %)x3%.

The toll of the first-class highway, the second-class highway, the bridge and the gate can be deducted from the input tax = the amount indicated on the invoice of the first-class highway, the second-class highway, the bridge and the gate ÷( 1+ 5%)x5% toll refers to the toll of crossing the road, crossing the bridge and crossing the gate set up and collected by the relevant units according to law or regulations.

2. This notice will be implemented as of August 20 16 1 day, and the stop time will be notified separately. "

Three, how to calculate the input tax deduction of road tolls?

1, deductible input tax for expressway toll = the amount indicated on the expressway toll invoice ÷( 1+3%)×3%.

2, the first-class highway, second-class highway, bridge and gate tolls can be deducted from the input tax = the amount indicated on the invoice of the first-class highway, second-class highway, bridge and gate ÷( 1+5%)×5%.

Four, how to fill in the declaration form for the input tax of the toll?

When the general VAT taxpayer pays the tolls for roads, bridges and gates, according to the policy, the deductible input tax calculated by the toll amount indicated on the obtained toll invoice (excluding financial bills) is filled in the Attached Information of VAT Tax Return (II) in State Taxation Administration of The People's Republic of China Announcement No.20 1 6/Annex No.31(details of input tax in this period).

5. What kind of vouchers can be obtained to deduct tolls? How to distinguish financial bills from invoices?

For the road, bridge and gate tolls paid by the general VAT taxpayer, the deductible input tax shall be calculated according to the following formula on the basis of the toll amount indicated on the toll invoice (excluding financial bills, the same below). That is, when obtaining financial bills, the amount charged cannot be used to calculate the input tax deduction.

1, toll invoice: the stamp of producer is "producer by local tax bureau" or "producer by State Taxation Administration of The People's Republic of China". As stipulated in State Taxation Administration of The People's Republic of China Announcement No.20 16, No.23, the pilot taxpayer has received the invoice printed by the local tax authorities and the invoice with the name of the unit, and can continue to use it until June 30, 20 1 6, that is to say, 20/.