1. What authority collects the value-added tax?
1, the income from the sale of goods or services, and the value-added tax shall be collected by the tax authorities.
2. The value-added tax on imported goods shall be collected by the customs on its behalf.
3. Legal basis: Article 20 of the Provisional Regulations of the People's Republic of China on Value-added Tax.
Two, which special invoices can not be deducted from the input?
1. Invoices for goods and services purchased for simple tax calculation items, tax exemption, collective welfare and personal consumption cannot be offset.
2. Passenger transport services, loan services, catering services, residents' daily services and entertainment services purchased by taxpayers. These invoices are not allowed to deduct VAT. Pay special attention to the investment and financing consulting fees, handling fees, consulting fees, etc. related to loans paid by taxpayers to lenders, which cannot be deducted even if VAT invoices are obtained.
3, abnormal loss of real estate, and its consumption of purchased goods, design and construction services.
4. Goods purchased, design services and construction services consumed by abnormal loss of real estate projects under construction.
5. It is also necessary to pay attention to the purchase invoice of agricultural products: if you buy agricultural products from wholesale retailers or non-self-produced agricultural products from agricultural producers, you can't issue purchase invoices, so you can't deduct the input. Only the units and individuals directly engaged in agricultural production can deduct the self-produced and tax-free agricultural products, and the input tax is calculated according to the purchase price and the deduction rate of 13% with the purchase invoice.
The above is what I sorted out. According to the Provisional Regulations on Value-added Tax, the value-added tax is collected by the tax authorities, and the value-added tax of imported goods is collected by the customs. Taxpayers need to declare value-added tax to the tax authorities where the tax payment place is located. For example, fixed business households should declare and pay taxes to the competent tax authorities where their institutions are located; Non-fixed business households selling goods or services shall declare and pay taxes to the tax authorities in the place where they sell or where the services occur.