2. The deductible input tax cannot be credited to the purchase cost, but should be debited to the subject of "Taxes payable-VAT payable (input tax)".
How do ordinary taxpayers calculate the purchase of raw materials, VAT stamps and transportation fees?
I. Provisions on Input Tax Deduction of Fixed Assets
1. Since June 65438+ 10/day, 2009, the input tax incurred by general VAT taxpayers in purchasing (including accepting donations and in-kind investments) or self-made (including reconstruction, expansion and installation) fixed assets can be deducted from the output tax with special VAT invoices, special VAT import payment letters and transportation expense settlement vouchers.
2. The allowable deductible input tax on fixed assets refers to the value-added tax actually incurred by the general taxpayer in 2009 after 65438+ 10/(including 65438+1 0/) and obtained in 2009 after 65438+1.
Since June 5438+1 October1day, 2009, if the unified invoice for motor vehicle sales issued by the tax control system obtained by the general VAT taxpayer for purchasing motor vehicles is within the scope of tax deduction, it shall be certified by the tax authorities within 90 days from the date of issuance of the invoice, and the certified special invoice can be used as the VAT input tax deduction certificate.
3. Fixed assets allowed to be deducted refer to machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of more than 12 months.
If the purchased fixed assets are only used for non-VAT taxable items, tax-free items, collective welfare or personal consumption, they shall not be deducted; Motorcycles, automobiles and yachts that taxpayers apply for consumption tax for their own use shall not be deducted from the input tax.
Two: tax business
1. Conduct tax consultation: provide free telephone consultation and online consultation services; A paid job as a perennial tax consultant.
According to the characteristics of principle and fixity of tax law, from the perspective of tax law system, tax law is not necessarily all-inclusive, and the specific tax-related matters involved are very complicated, so there may be inconsistency between principle and fixity; As far as the stability of tax law is concerned, it is impossible for tax law to change constantly. Due to the changeable economic situation, it takes time to repair the tax law, which provides the possibility and reality for "tax saving" We analyze daily cases: firstly, we can fully analyze and rationally use various preferential tax policies for you; Secondly, we can diagnose the fiscal and taxation situation of your enterprise and find a reasonable "tax saving" space for you between low tax rate and high tax rate; Finally, according to the characteristics of various taxes and the actual situation of your enterprise, standardize the accounts and reduce unnecessary repeated tax payment links.
2. Handling tax registration, changing tax registration and canceling tax registration; Handle tax-related matters such as the identification and registration of general VAT taxpayers.
3. Go through the formalities of receiving, purchasing and cancellation of invoices other than special VAT invoices.
4. Handle all kinds of tax returns and tax withholding reports, and handle electronic returns and online certification services. The tax bureau requires newly registered enterprises to start filing tax returns from the first month, give a warning if they don't file tax returns for one month, and request to stop operating if they don't file tax returns for two months. An enterprise that fails to file tax returns for three months shall, jointly with the tax authorities, revoke its business license, stop its business and be fined.
5. Deal with the late payment of taxes, make up taxes, and purchase tax stamps.
6. Review the tax payment, review the tax payable, and handle tax liquidation; Entrusted to conduct annual single special audit.
7. Tax planning, according to the types and operating characteristics of enterprises, to help enterprises strive to enjoy preferential policies to the maximum extent; Provide the most reasonable and optimal tax saving scheme for enterprises in daily operation, domestic and foreign investment, signing contracts, bidding, merger, division, reorganization and restructuring; Determine the most reasonable tax payment scheme for new enterprises; Help enterprises reduce tax costs and tax risks; On the premise of legality, realize the minimum tax payment and improve economic benefits.
8. Tax-related coordination, in tax inspection, tax disputes, tax penalties, etc. Make full use of rich tax-related experience and profound and correct understanding of tax law to communicate and coordinate with the competent tax authorities for enterprises and strive for the most reasonable tax payment.
9. According to the specific situation of the company, assist in applying for the most favorable tax preferential policies and local financial return policies.
10. Help the company to coordinate the relationship with the competent tax bureau and handle some tax-related matters as an agent.
1 1. Handling tax-related documents, tax administrative reconsideration, etc.