When a general taxpayer purchases goods or accepts taxable services, the value-added tax paid or borne is the input tax. Scope of allowable deduction of input tax

1, scope of application of special VAT invoice:

General taxpayers selling goods (including goods deemed to be sold) and taxable services, and non-taxable services (hereinafter referred to as sales taxable items) that should be subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers. However, special invoices may not be issued under the following circumstances:

(1) Selling taxable items to consumers;

(2) selling tax-free items;

(3) selling goods declared for export and selling taxable services abroad;

(4) using the goods for non-taxable items;

(5) Use the goods for collective welfare or personal consumption;

(6) Giving the goods to others free of charge;

(7) Providing non-taxable services (except those subject to VAT), transferring intangible assets or selling real estate.

When selling taxable items to small-scale taxpayers, special invoices may not be issued.

Provisions on the Use of Special VAT Invoices (Guo Shui Fa (1993) 150)

2. Requirements for filling in special VAT invoices:

(1) legible.

(2) shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the word "Misfilled and Invalid" shall be marked on the special invoice filled in by mistake. If the special invoice becomes invalid after it is issued because the buyer does not ask for it, it should also be handled as an error.

(3) The project is complete.

(4) The ticket and the object are consistent, and the par value is consistent with the amount actually collected.

(5) The contents of each project are correct.

(6) All copies are filled in at one time, and the contents and amounts of the upper and lower copies are consistent.

(7) Invoice and deduction shall be stamped with special financial seal or invoice seal.

(8) Issue special invoices within the prescribed time limit.

(9) Forged special invoices shall not be issued.

(10) Special invoices shall not be disassembled for use.

(1 1) Special invoices whose ticket samples are inconsistent with those formulated by State Taxation Administration of The People's Republic of China shall not be issued.

If the special invoice issued does not meet the above requirements, it shall not be used as a tax deduction certificate, and the buyer has the right to refuse it. Provisions on the Use of Special VAT Invoices (Guo Shui Fa [1993] 150No.)

3, special VAT invoice deduction time:

The special VAT invoice issued by the anti-counterfeiting tax control system that the general VAT taxpayer applies for deduction must be certified by the tax authorities within 90 days from the date of issuance of the special invoice, otherwise the input tax will not be deducted. The special VAT invoice issued by the certified anti-counterfeiting tax control system shall be used to calculate the current input tax in accordance with the relevant provisions of VAT in the month when the certification is passed, and declare the deduction, otherwise the input tax will not be deducted. (However, for enterprises in the business counseling period, from March 2005, the tax is compared first and then deducted; If an export enterprise fails to declare the tax refund within the time limit and wants to sell it to the domestic market according to the regulations, the corresponding input tax amount of some products sold to the domestic market can be deducted, which is not the scope of deduction in the current month of certification. )

Notice of State Taxation Administration of The People's Republic of China on the deduction of input tax for VAT special invoices issued by the anti-counterfeiting tax control system for general VAT taxpayers (Guo Shui Fa [2003]17)

4, several special provisions:

(1) Provisions on the deduction of special invoices for value-added tax on goods donated and distributed by commercial enterprises

When declaring the deduction of input tax for the goods invested, donated and distributed by commercial enterprises, the contract or certification materials related to investment, donation and distribution of goods should be provided before the deduction of input tax can be declared, otherwise it will not be deducted.

Notice on Strengthening the Administration of Value-added Tax Collection (Guo Shui Fa [1995]192)

(2) Commercial enterprises adopt the provisions of barter, paying debts with goods, and investing in goods to obtain special VAT invoice deduction:

Where a commercial enterprise trades by barter, paying off debts with goods or investing in goods, the receiving entity can determine the input tax amount on the basis of the written contract of barter, paying off debts with goods and investing in goods, as well as the special invoices for value-added tax and ordinary invoices for transportation expenses, and report it to the tax collection authority for approval and deduction.

Notice on Several Issues Concerning the Collection and Management of Value-added Tax (Guo Shui Fa [1996] 155)

(3) Provisions on the deduction of goods purchased by taxpayers through futures trading in commodity exchanges

For general VAT taxpayers who purchase goods through futures trading in commodity exchanges, the payment they transfer through commodity exchanges can be regarded as payment to the sales unit, and the legal special VAT invoices obtained by them are allowed to be deducted.

Notice of State Taxation Administration of The People's Republic of China on the Issue of Input Tax Deduction of General VAT Taxpayers in Futures Trading (Guo Shui Fa [2002] No.45)

(4) Deduction provisions for taxpayers to purchase special equipment and general equipment for anti-counterfeiting tax control system.

A, taxpayers to buy special equipment and general equipment of anti-counterfeiting tax control system can be deducted from the value-added tax output tax by the tax amount indicated in the special invoice obtained from the purchase.

B, the general equipment purchased by the enterprise includes computers and printers, and only one set can be deducted (additional special equipment; Lost, stolen special equipment and repurchased can be deducted), and general equipment must obtain a special VAT invoice to be deducted. (The special VAT invoice shall be certified by the tax authorities within 90 days from the date of issuance.)

C, the invoice of special equipment for anti-counterfeiting and tax control is "quota invoice of sales of special equipment for anti-counterfeiting and tax control system of Guangdong Yueshui Science and Technology Co., Ltd.", and the input tax deduction is calculated according to the invoice amount.

D invoices for special equipment and general equipment must be submitted to the sub-bureau for review within the same reporting period, otherwise the input of general equipment cannot be deducted.

Notice on Implementing the VAT Anti-counterfeiting and Tax Control System (No.52 [2003] of Guangdong State Administration of Taxation)

(5) Deduction provisions for taxpayers' lost special VAT invoices

A. If the general taxpayer loses the special VAT invoice issued by the anti-counterfeiting and tax control system, if the invoice has passed the authentication of the anti-counterfeiting and tax control authentication system before it is lost, the purchasing unit can deduct the input tax on the basis of the copy of the lost invoice issued by the selling unit and the "Certificate of Copy of Tax Return for the Special VAT Invoice Issued by the General VAT Taxpayer Lost the Anti-counterfeiting and Tax Control System" issued by the local competent tax authority of the selling unit, and after the examination and approval by the competent tax authority of the purchasing unit, it can be used as a legal voucher for VAT input tax deduction.

B. If the general taxpayer loses the special VAT invoice issued by the anti-counterfeiting and tax control system, if the invoice fails to pass the authentication of the anti-counterfeiting and tax control authentication system before it is lost, the purchasing unit shall go to the competent tax authority for authentication with the copy of the lost invoice issued by the selling unit. After the authentication is passed, the input tax can be deducted with the copy of the invoice and the "Certificate of Copy of Tax Return for Special VAT Invoice issued by the general VAT taxpayer who lost the anti-counterfeiting and tax control system" issued by the local competent tax authority of the selling unit, which is examined and approved by the competent tax authority of the purchasing unit.

C, the general taxpayer lost special VAT invoices issued by the anti-counterfeiting tax control system, must promptly report to the local competent tax authorities, and the tax authorities should check whether the reported lost invoices have been declared for deduction, and deal with the taxpayer's fraud in accordance with relevant laws and regulations.

Notice of State Taxation Administration of The People's Republic of China on Tax Treatment Issues Concerning the Loss of VAT Special Invoices issued by the Anti-counterfeiting Tax Control System by General VAT Taxpayers (forwarded by Guo Shui Fa [2002] 10 and Yue Guo Shui Fa [2002] No.72).

(6) The production and business operation entities can purchase duty-free grain from state-owned grain buying and selling enterprises, and purchase duty-free edible vegetable oil from China Grain Reserve Corporation and government reserve edible vegetable oil storage enterprises affiliated to its branches, and the input tax can be deducted according to the tax amount indicated on the special VAT invoice issued by them.

Notice of State Taxation Administration of The People's Republic of China on Issues Related to Issuing Grain Sales Invoices by State-owned Grain Purchase and Sale Enterprises (Guo Shui Ming Dian [1999] 10)