Gas stamps for general taxpayers can be deducted.

Gas stamps are special VAT invoices and can be used to deduct input tax for general taxpayers. When using gas invoices for deduction, you must ensure that the information on the invoice is accurate, including the company name and tax ID number. In addition, gas stamps must be expenses incurred when conducting company business, such as gas costs for company vehicles, in order to be used for tax deduction. The issuance date and deduction period of the gas ticket should also comply with tax regulations to ensure smooth deduction.

VAT deduction rules:

1. Definition: VAT deduction means that general taxpayers can use it to purchase goods when selling goods or providing taxable services. Or the input tax paid when receiving taxable services can be used to offset the output tax payable;

2. Conditions: General taxpayers need to provide legal and valid special value-added tax invoices or other tax authorities recognized Tax deduction can only be made if you have a voucher;

3. Scope: including the purchase of raw materials, fixed assets, office supplies and other goods or services directly related to production and business activities;

4 , Restrictions: Excludes consumer goods, non-productive fixed assets and other goods or services that are not directly related to production and business activities;

5. Process: During the tax declaration period, general taxpayers shall, through the tax authorities, provide The input invoice information is entered into the system, and the system automatically calculates the deductible tax amount;

6. Special circumstances: If the input tax amount is greater than the output tax amount, the resulting tax difference can be carried forward to the next period to continue to be deducted, or you can apply for a tax refund.

To sum up, the gas invoices of general taxpayers can be used as special VAT invoices to deduct input tax, but when using them, it is necessary to ensure that the invoice information is accurate and relevant to the company's business, and The issuance date and deduction period must comply with relevant tax regulations.

Legal basis:

"Provisional Regulations of the People's Republic of China on Value-Added Tax"

Article 10

The following items Input tax shall not be deducted from output tax:

1. Purchased goods or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption

2. Purchased goods and related taxable services with abnormal losses

3. Purchased goods or taxable services used for products in progress and finished goods with abnormal losses< /p>

4. Consumer goods for taxpayers’ own use as stipulated by the financial and taxation authorities of the State Council

5. Tax exemption on transportation costs and sales of goods specified in items (1) to (4) of this article The cost of transporting the goods.