* Medicine * Disposable medical masks 10703080 1 sanitary materials and dressings
Alcohol masks, disinfectants, etc. can be deducted before tax without invoices.
According to the provisions of Articles 9 and 13 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (State Taxation Administration of The People's Republic of China Announcement No.2018 No.28), if the expenses incurred by an enterprise in China belong to VAT taxable items (hereinafter referred to as "taxable items"), the other party is a VAT taxpayer who has gone through tax registration, and its expenses are deducted by invoices (including invoices issued by tax authorities according to regulations); If the other party is a unit that does not need to apply for tax registration according to law or an individual engaged in small-scale sporadic business, its expenses shall be deducted before tax on the basis of invoices or receipts and internal vouchers issued by the tax authorities, and the receipts shall specify the payee's name, personal name and ID number, expenditure items, payment amount and other related information.
The judgment standard of small-scale sporadic business is that the sales of taxable items by individuals do not exceed the threshold stipulated by relevant VAT policies.
Where there are other provisions on the issuance of invoices for taxable items in State Taxation Administration of The People's Republic of China, the prescribed invoices or bills shall be used as pre-tax deduction vouchers.
Enterprises should have obtained external vouchers such as invoices, or obtained external vouchers such as non-compliant invoices. If the expenditures are true and have actually occurred, they should ask the other party to re-issue external vouchers such as invoices before the end of the annual settlement period. External vouchers such as invoices that have been replaced meet the requirements and can be used as pre-tax deduction vouchers.
According to Article 6 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Enterprise Income Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 1 1), if the relevant costs and expenses actually incurred by the enterprise in that year cannot be obtained in time for various reasons, the enterprise may temporarily pay quarterly income tax in advance according to the book amount; However, at the time of final settlement, valid vouchers of costs and expenses should be supplemented.
The value-added tax invoice tax code of medical mask is as above. You can find the code first when invoicing. If the company buys more masks, it is better to remember the code, so it will be easier to invoice next time. In addition, if you are interested, you can hang up more. Hu Ben.