2. Export tax: In case of abnormal loss (non-operating loss) of goods purchased by an enterprise, and if the purchased goods are used for other purposes (such as non-taxable items, collective welfare or personal consumption, etc.), the deductible input tax shall be transferred to related subjects through the subject of "Taxes payable-VAT payable (input tax transferred out)" without deduction.
Extended data:
Value-added tax threshold:
Personal sales of taxable services that do not reach the VAT threshold are exempt from VAT; When the value-added tax reaches the threshold, it should be paid in full. The threshold of value-added tax does not apply to individual enterprises recognized as general taxpayers.
If the tax is paid on time, the monthly taxable sales amount is 5000-20000 yuan (inclusive).
If tax is paid every time, the sales amount per (day) is RMB 300-500 yuan (inclusive).
Deduction approach
(1) VAT indicated on the special VAT invoice obtained from the seller;
(2) VAT indicated on the tax payment certificate obtained from the customs;
(3) For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special letters of payment for customs import value-added tax, the input tax is calculated according to the purchase price of agricultural products indicated on the purchase invoices or sales invoices and the deduction rate of13%. Input tax calculation formula: input tax = purchase price × deduction rate.
(4) If goods are purchased or sold and transportation expenses are paid in the process of production and operation, the input tax shall be calculated according to the amount of transportation expenses indicated on the transportation expense settlement document and the deduction rate of 7%. Input tax calculation formula: input tax = transportation expense amount × deduction rate.
? Baidu encyclopedia-input tax
Baidu Encyclopedia-Input Tax Transfer Out
Baidu Encyclopedia-VAT