According to the relevant provisions, the input tax shall not be deducted if it is calculated simply instead of ordinary taxpayers. The effective date of the general taxpayer is April, and the income received in March belongs to simple taxation, so it cannot be deducted.

General taxpayers can choose the simple tax calculation method for some items according to the relevant regulations, and pay the value-added tax at the rate of 3%, and shall not deduct the input tax.

General taxpayers refer to taxpayers whose annual VAT sales exceed the standards for small-scale taxpayers stipulated by the competent departments of finance and taxation of the State Council. VAT rate includes basic tax rate 17%, low tax rate 13%, and zero tax rate is applicable for export. The specific provisions of the tax rate are as follows:

(1) The basic tax rate 17% is applicable to all goods and taxable services except low tax rate and zero tax rate.

(2) The low tax rate 13% is applicable to the goods sold or imported by taxpayers, including grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films and other goods specified by the State Council.

The special VAT invoice is designed and printed by the producer of State Taxation Administration of The People's Republic of China, which is only used by the general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.

The general VAT invoice consists of a basic coupon or a basic coupon plus other coupons, and the basic coupon is an invoice coupon and a bookkeeping coupon. The special VAT invoice consists of a basic coupon or a basic coupon plus other coupons, and the basic coupon is triple, as follows:

1, the first copy is the bookkeeping copy, the seller's invoice copy, and the seller's bookkeeping voucher, that is, the seller is the original voucher for selling goods, and the "tax amount" on the face refers to the "output tax amount" and the "amount" refers to the "price excluding tax" of the sales goods. The invoice triplicate has the function of copying, and the contents of triplicate are consistent.

2. The second copy is the deduction copy (used by the buyer for tax deduction);

3. The third copy is the invoice copy (used by the buyer for bookkeeping).

Provisional Regulations of the People's Republic of China on Value-added Tax Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate shall be the input tax.

The following input tax is allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) Value-added tax indicated in the special payment form for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, except for obtaining special invoices for value-added tax or special letters of payment for customs import value-added tax, the input tax calculated according to the purchase price of agricultural products and the deduction rate of 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula:

Input tax = purchase price multiplied by deduction rate

(4) Value-added tax indicated on the tax payment certificate of withholding tax obtained from the tax authorities or withholding agents for purchasing labor services, services, intangible assets or domestic real estate from overseas units or individuals.

The items to be deducted and the adjustment of the deduction rate shall be decided by the State Council.