(1) The value-added tax indicated on the special invoices for value-added tax obtained from the sellers or providers (including the unified invoices for tax-controlled motor vehicle sales, the same below).

(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice and the deduction rate of 65,438+03%. The formula is: input tax = input price × deduction rate.

The purchase price refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with the regulations.

The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except.

(4) Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals.

Article 26 If the VAT deduction voucher obtained by a taxpayer does not conform to laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax.

The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice of agricultural products, the sales invoice of agricultural products and the tax payment certificate.

Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax.

Article 27 The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects.

Taxpayers' social and entertainment consumption belongs to personal consumption.

(two) the abnormal loss of purchased goods, and related processing, repair and replacement services or 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.

(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate.

(5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses.

Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.

(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.

(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

The goods mentioned in Items (4) and (5) of this article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.

Extended data:

2065438+On March 24th, 2006, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China announced to the public the "Implementation Measures for the Pilot Reform of Business Tax to VAT". With the approval of the State Council, from May 1 day, 1965, all business tax payers in construction, real estate, finance and life service industries will be included in the pilot scope, and the business tax will be changed to value-added tax.

References:

Baidu Encyclopedia: Implementation Measures for the Pilot Project of Changing Business Tax to VAT