Transfer-out of input tax refers to the abnormal loss (non-operating loss) of goods purchased by enterprises, as well as the change of use of purchased goods (such as non-taxable items, collective welfare or personal consumption, etc.). ), the deductible input tax should be transferred to related subjects through the subject of "Taxes payable-VAT payable (input tax transfer out)" and cannot be deducted.

Fill in according to the following requirements:

(1) The column of "Amount Occurred in Current Period" should be filled in at different tax rates according to the special VAT invoice obtained from purchasing goods or taxable services and the tax amount indicated on the customs duty payment certificate.

A "duty-free agricultural products" shall be calculated and filled in according to the purchase price and deduction rate of duty-free agricultural products 10%.

B the "transportation cost" item shall be calculated and filled in according to the freight amount paid for the purchased goods and the deduction rate 10%.

C. For the "waste materials" project, the declaration scope only refers to taxpayers specializing in waste materials management, and the input tax is calculated and filled in at the deduction rate of 10%.

D. "6% levy rate" refers to the tax indicated on the special VAT invoice marked with 6% levy rate tax obtained by taxpayers for purchasing goods or taxable services.

(2) The reporting caliber of each item in the column of "Current Amount" refers to the input tax allowed to be deducted from the VAT tax according to the provisions of the VAT Law. The input tax that cannot be deducted from the output tax according to the provisions of the VAT Law shall not be filled in the relevant items in this column.

For example, the input tax on the purchase of fixed assets, non-taxable items, collective welfare and personal consumption, and the input tax on the purchase of goods or taxable services. The input tax amount of goods or taxable services that cannot be determined at the time of purchase, such as the input tax amount consumed by duty-free goods and taxable services, and the input tax amount consumed by abnormal losses of products and finished products, can be filled in this column.

(3) Non-deductible item reference: 1. For duty-free goods; 2. For non-taxable items; 3. Very loss; 4. Withdrawal and discount of purchase; 5. A simple way to tax goods. The filling caliber of the above items is the same as "the amount incurred in this period". If the input tax directly used for tax-exempt items is not filled in the column of "Current Amount", it is not necessary to fill in the column of "Goods for tax reduction and exemption".

Fill in the explanation of the extended information "VAT (Special/Ordinary) Invoice Usage List"

1. "Invoice start-stop number" refers to the start-stop number of invoices (including special invoices and ordinary invoices) filled in this form.

2. "(* * * * page, page 1)" refers to how many pages there are in the usage list of VAT ordinary invoices, and this table is the first page.

3. Column of "Invoice Category" in the Detailed List of the Use of Special VAT Invoices: The special VAT invoices used by taxpayers shall be filled in according to the code specified in the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Carrying out Computer Audit of Special VAT Invoices (Guo Shui Fa [1994] 134).

That is, the first language representing the invoice version, 1, 2, 3 and 4 represent Chinese, Chinese, English, Tibetan and Uyghur respectively; The second representative is several copies of invoices, and 4 and 7 represent four and seven copies respectively; The third digit represents the amount version number of the invoice, 1, 2, 3 and 4 respectively represent ten thousand yuan version, one hundred thousand yuan version, one million yuan version and ten million yuan version, and the third digit is 0 for computer invoice.

The column "Invoice Category" in the Usage Schedule of VAT Ordinary Invoice is blank.

4 "name of purchasing unit" column should fill in the full name.

5 "Name of goods or taxable services" column should be filled in according to the specific name of goods or taxable services.

6. Fill in the "sales" column with the sales calculated at the price excluding tax. Taxpayers who use ordinary invoices should separate the face sales price tax and fill in the corresponding columns when filling in this column.

7. The column of "selling goods or taxable services without invoices" includes selling goods or taxable services without invoices, such as deemed sales and extra-price income.

Baidu Encyclopedia-Input Tax Transfer

Baidu Encyclopedia-VAT tax return form