Is the VAT amount issued in the unified invoice for motor vehicle sales allowed to be deducted? Ordinary taxpayers obtain the unified invoice for motor vehicle sales.

And the purchased motor vehicle is used by enterprises.

Deductible

Can the value-added tax on the unified invoice for motor vehicle sales be deducted? Yes. Value-added tax General taxpayers purchase motor vehicles for the production and operation of enterprises, and the value-added tax can be deducted when purchasing vehicles. Document basis: 1. According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), Annex I "Implementation Measures of Changing Business Tax to VAT Pilot Project":

Twenty-fifth the following input tax is allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT ticket (including the uniform VAT ticket for tax-controlled motor vehicle sales, the same below) obtained from the seller.

……

2. Announcement of State Taxation Administration of The People's Republic of China Municipality on Further Clarifying the Issues Concerning the Collection and Management of VAT (State Taxation Administration of The People's Republic of China Announcement No.20 17/1)

Article 10: Since July 20 17 1 day, special value-added tax tickets and uniform law tickets for motor vehicle sales issued by general VAT taxpayers on or after July 20 17/day shall be authenticated or logged into the VAT invoice selection confirmation platform for confirmation within 360 days from the date of issuance, and shall be confirmed within the specified tax declaration period.

How to calculate the value-added tax of motor vehicle sales uniform invoice? Motor vehicle sales value-added tax = total purchase price ÷ 1. 17× 17%.

Can the unified invoice for motor vehicle sales be deducted from the value-added tax? Now, if the general taxpayer buys a car for his own use, the input tax can be deducted.

According to Annex 2 of Caishui [2013] No.37, Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Launching the Pilot Tax Policy of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries in China: Provisions on the Pilot Project of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries:

2. Relevant policies of the original VAT taxpayer [referring to taxpayers who pay VAT in accordance with the Provisional Regulations of the People's Republic of China on VAT (hereinafter referred to as the Provisional Regulations on VAT)]: 2. The input tax of motorcycles, automobiles and yachts subject to consumption tax for the personal use of the original VAT general taxpayer is allowed to be deducted from the output tax. According to the document requirements, this regulation began on August 1 day. From August 1, the self-use cars purchased by the company can offset the input tax, but they must obtain a unified ticket for motor vehicle sales issued by the anti-counterfeiting tax control system. The unified ticket for motor vehicle sales not issued by the anti-counterfeiting tax control system cannot be certified and deducted, and the tax rate is 17%.

Please refer to.

The value-added tax can be deducted by issuing tickets uniformly for motor vehicle sales.

Notice of State Taxation Administration of The People's Republic of China on Issues Related to Adjusting the Deduction Period of VAT Deduction Vouchers (Guo Shui Han [2009] No.617);

1. When a general VAT taxpayer obtains a special VAT ticket issued after 20 10/month 1 day, and a unified VAT ticket issued for motor vehicle sales, it shall go to the tax authorities for certification within 1 80 days from the date of issuance, and report the deduction of input tax to the competent tax authorities within the reporting period of the next month after the certification.

Can be deducted.

The following input tax is allowed to be deducted from the output tax:

1. VAT indicated on the Special VAT Invoice (including the Uniform Invoice for Motor Vehicle Sales) obtained from the seller.

2. Value-added tax amount indicated in the Special Payment Letter for Customs Import VAT obtained from the customs.

3. The purchase of agricultural products, all obtained the "special VAT invoice" or "special customs import VAT payment book", can be deducted according to the indicated VAT. If it is not fully obtained, it will be deducted by adopting the "Measures for the Approved Deduction of Agricultural Products VAT Input Tax".

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

The invoice is a unified invoice for motor vehicle sales, which cannot be deducted from the value-added tax. It can only be deducted after the special invoice for value-added tax is changed and certified. If the purchased car is not within the scope of consumption tax collection and used for production and operation, it is allowed to be deducted. Let the merchant issue a special invoice for value-added tax. The buyer is a general taxpayer, and the special invoice for value-added tax of 17% can be deducted from the IRS for certification.

It should be noted that if the car is specially used to transport goods, it can be deducted, but if other transportation is used for business, it is not allowed to be deducted

Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Use of the New Version of Uniform Invoice for Motor Vehicle Sales

State taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Yangzhou Institute of Taxation:?

In order to further strengthen the management of motor vehicle tax collection and meet the needs of using tax-controlled instruments to issue invoices, the General Administration decided to uniformly use the new version of Uniform Invoice for Motor Vehicle Sales from August 1 2006. The relevant issues are now clear as follows:

A, all units and individuals engaged in motor vehicle retail business, from August 1 2006 onwards, in the sale of motor vehicles (excluding the sale of used motor vehicles) to collect money, must issue a new version of the Uniform Invoice for Motor Vehicle Sales (hereinafter referred to as the "Motor Vehicle Invoice") uniformly printed by the tax authorities, and affix the special financial seal or invoice seal to the invoice, and the deduction and tax return shall not be stamped with the seal.

Two, "motor vehicle invoice" is a computer six-copy invoice. That is, the first invoice copy (payment voucher of the purchasing unit), the second deduction copy (tax deduction voucher of the purchasing unit), the third tax return copy (retained by the vehicle purchase tax collection unit), the fourth registration copy (retained by the vehicle registration unit), the fifth bookkeeping copy (bookkeeping voucher of the sales unit) and the sixth stub copy (retained by the sales unit). The first printing color is brown, the second printing color is green, the third printing color is purple, the fourth printing color is blue, the fifth printing color is red, and the sixth printing color is black. Invoice code and invoice number are printed in black. The specification of Motor Vehicle Invoice is 24 1mm× 177mm (the ticket sample is attached). When the purchasing unit is not a general taxpayer of value-added tax, the second deduction copy shall be retained by the sales unit. ?

3. The relevant contents and meanings of the Motor Vehicle Invoice are as follows: "Machine typing code" should be consistent with "invoice code", and "machine typing number" should be consistent with "invoice number"; "Machine number" refers to the number of tax control instruments; "Tax control code" refers to the password generated and printed by tax control instruments according to the relevant parameters of the ticket face; "ID number" refers to the ID number of the buyer; "Organization code" refers to the unified code of enterprises, institutions and social organizations issued by the quality inspection (technical supervision) department; "Import certificate number" means the number of the customs import certificate of goods; "Commodity Inspection Number" refers to the number of the on-board inspection list of motor vehicles imported by the Commodity Inspection Bureau; "Vehicle identification code" refers to the uniform code (i.e. "VIN") indicating the identification of motor vehicles; "Total price and tax" refers to the car price including tax (including value-added tax); "Taxpayer's identification number, account number, address and bank of deposit" refers to the information of the sales unit; "VAT rate or collection rate" refers to the VAT rate or collection rate stipulated by tax laws and regulations; "VAT amount" refers to the tax amount calculated according to the VAT rate or collection rate, which is used by the general VAT taxpayers who meet the input deduction conditions in accordance with the regulations for tax deduction; "Tax-free price" refers to the car price excluding value-added tax, which is used by the tax authorities to calculate the input tax deduction and vehicle purchase tax, with 2 decimal places reserved; "competent tax authority and code" refers to the competent tax authority and code of the sales unit; "Tonnage" refers to the approved loading mass of freight cars; "Limited number of passengers" refers to the limited number of passengers in cars and trucks.

Calculation formula of VAT amount and excluding tax price:

VAT amount = total price tax-excluding tax.

Price excluding tax = total price and tax ÷ (1+VAT rate or collection rate)?

Item *** 10 of the encryption parameters of the tax control code of the Motor Vehicle Invoice: namely, the invoice date, machine code, machine code, ID number/organization code, vehicle identification code, total price and tax, taxpayer identification number, code of the competent tax authority, VAT rate/collection rate and VAT amount. ?

V. What are the requirements for issuing the Motor Vehicle Invoice?

(a) the "motor vehicle invoice" should be issued by computer and tax control equipment. Before the use of tax-controlled instruments, the computer can be temporarily used to issue, and when filling in, the machine code, machine number, machine number and tax-controlled code will not be filled in temporarily. ?

(two) the "motor vehicle invoice" billing software developed by State Taxation Administration of The People's Republic of China, free of charge for motor vehicle sales units. The specific provisions on the use of tax control instruments and billing software shall be notified separately by the State Administration of Taxation. ?

(3) "Machine code", "machine number" and "machine number" are automatically generated by the billing software after the taxpayer inputs the invoice code and invoice number; "VAT amount" and "excluding tax price" are automatically generated by the billing software after the VAT rate and collection rate are selected; "VAT rate and collection rate" shall be filled out by taxpayers in accordance with the provisions of the tax authorities.

(four) in case of return, the word "negative" should be added before the first word of amount in words in the total price and tax, and the "-"sign should be added before the amount in figures. ?

(5) The contents of the tax control code and 10 encryption parameter of the Motor Vehicle Invoice shall be printed in the center of the relevant column, and shall not be out of line or out of line. In the process of invoicing, if mistakes are found, they can be invalidated immediately, and all the invalid tickets will be cut at the joint producer's seal. ?

(VI) If the purchasing unit loses the Motor Vehicle Invoice before handling the vehicle registration and paying the vehicle purchase tax, it should first go through the formalities of completing the Motor Vehicle Invoice according to the procedures stipulated in the Reply of State Taxation Administration of The People's Republic of China on the Handling of Consumers' Lost Motor Vehicle Sales Invoice (Guo Shui Han [2006] No.227), and then open a red-ink invoice according to the information of the lost invoice stub. ?

Six, in order to ensure the accuracy of the relevant data collection and authentication of the Motor Vehicle Invoice, the Motor Vehicle Invoice is printed by 1 designated enterprises designated by the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, using dry carbon paper (including 52g for tax return and deduction, and 45g for invoice, registration and bookkeeping); Invoice codes and invoice numbers shall be compiled in strict accordance with the unified national coding rules. Around the "motor vehicle invoice" sample (in triplicate) to be submitted to the State Administration for examination and approval before being put into use, and sent to the public security and industrial and commercial administrative organs at the same level for the record. ?

Seven, the old version of the "motor vehicle invoice" from August 2006

1 day; Notice of State Taxation Administration of The People's Republic of China Municipality on Unifying the Style of Motor Vehicle Sales Invoice (Guo Shui Fa [1998] No.203) shall be abolished at the same time.

Attachment: Uniform Invoice for Motor Vehicle Sales (Sample)

State Administration of Taxation (SAT)

If the unified ticket for motor vehicle sales has a deduction link, the value-added tax can be deducted.

Motor vehicle sales invoices are computer six-copy invoices. That is, the first invoice (payment voucher of the buyer), the second deduction (tax deduction voucher of the buyer), the third tax return (retained by the vehicle purchase tax collection unit), the fourth registration (retained by the vehicle registration unit), the fifth bookkeeping (accounting voucher of the sales unit) and the sixth stub (retained by the sales unit).

Motor vehicles can open special tickets, right? Special tickets can be deducted, but they are not deducted at one time, but in batches. It is the same as the company's equipment, and only a part can be deducted, not one time, but by stages.

Can the uniform invoice for motor vehicle sales be deducted from the value-added tax? The uniform invoice for motor vehicle sales cannot be deducted from the value-added tax.

Because it is an individual's head, it can be considered as an individual consumption behavior, which has nothing to do with the taxable items of value-added tax and cannot be deducted from the input tax. Article 10 of the revised Provisional Regulations of the People's Republic of China on Value-added Tax shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Attachment:1.Implementation Measures for the Pilot Project of Changing Business Tax to VAT:

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 tax calculation 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.