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Article 8 The value-added tax paid or borne by taxpayers for purchasing goods or accepting taxable services (hereinafter referred to as purchasing goods or taxable services) is the input tax.

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

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

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

(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. Input tax calculation formula:

Input tax = purchase price × deduction rate

(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula:

Input tax = transportation expense amount × deduction rate

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

Article 9 If a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, its input tax amount shall not be deducted from the output tax amount.

Article 10 The input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council;

(five) the transportation costs of goods and the transportation costs of selling duty-free goods as stipulated in items (1) to (4) of this article.

Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax

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Article 19 The VAT deduction voucher mentioned in Article 9 of the Regulations refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice for agricultural products, the sales invoice for agricultural products and the settlement voucher for transportation expenses.

Article 20 Where mixed sales activities are subject to VAT according to Article 5 of these Detailed Rules, if the input tax of goods purchased by non-VAT taxable services involved in mixed sales activities meets the provisions of Article 8 of the Regulations, it can be deducted from the output tax.

Article 21 The term "purchased goods" as mentioned in Item (1) of Article 10 of the Regulations does not include fixed assets used for VAT taxable items (excluding tax-exempt items) and non-VAT taxable items, tax-exempt items (hereinafter referred to as tax exemption), collective welfare or personal consumption.

The fixed assets mentioned in the preceding paragraph refer to machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of 12 months or more.

Article 22 Personal consumption mentioned in Item (1) of Article 10 of the Regulations includes social and entertainment consumption of taxpayers.

Article 23 The non-VAT taxable items mentioned in Item (1) of Article 10 of the Regulations and these Detailed Rules refer to the provision of non-VAT taxable services, the transfer of intangible assets, the sale of real estate and real estate projects under construction.

The term "immovable property" as mentioned in the preceding paragraph refers to the property that cannot be moved or will change its nature and shape after being moved, including buildings, structures and other ground attachments.

Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.

Article 24 The abnormal losses mentioned in Item (2) of Article 10 of the Regulations refer to losses caused by theft, loss, mildew and deterioration due to poor management.

Article 25 The input tax on motorcycles, automobiles and yachts subject to consumption tax for taxpayers' own use shall not be deducted from the output tax.

Article 26 If a general taxpayer concurrently engages in tax-free items or non-value-added taxable services and cannot deduct the input tax, the input tax shall be calculated according to the following formula:

Non-deductible input tax = total non-deductible input tax in the current month × total sales of tax-free items and turnover of non-VAT taxable services in the current month ÷ total sales and turnover in the current month.

Article 27. If the circumstances specified in Article 10 of the Regulations (except tax-free items and non-VAT taxable services) occur to the purchased goods or taxable services whose input tax has been deducted, the input tax of the purchased goods or taxable services shall be deducted from the current input tax; If the input tax cannot be determined, the deductible input tax shall be calculated according to the actual cost of the current period.

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