1. VAT indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales) obtained from the seller.
(1) It needs to be reminded that when purchasing agricultural products, if a special VAT invoice is obtained from a small-scale taxpayer who pays VAT according to the simple taxation method at the rate of 3%, the input tax will be calculated based on the amount indicated on the special VAT invoice and the deduction rate of 1 1%.
(2) The special VAT invoices and unified motor vehicle sales invoices issued on or after July 20 17 should be authenticated or logged into the VAT invoice selection confirmation platform for confirmation within 360 days from the date of issuance, and the input tax deduction should be reported to the competent national tax authorities within the specified tax declaration period.
(3) The special VAT invoices and unified motor vehicle sales invoices issued before July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/July/
2. Value-added tax amount indicated in the special payment book for customs import value-added tax obtained from the customs.
(1) The special payment letter for customs import value-added tax issued on or after July 20 17 shall be submitted to the competent tax authorities within 360 days from the date of issuance, and the customs tax payment voucher deduction list shall be applied for audit and comparison.
(2) The special payment letter for customs import value-added tax issued 20 1 July 71July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7/July 7
3. If an agricultural product sales invoice or purchase invoice is obtained, the input tax shall be calculated based on the purchase price of agricultural products indicated on the agricultural product sales invoice or purchase invoice and the deduction rate of 1 1%.
(1) Purchase price refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with regulations.
(2) The purchase of agricultural products, except for the deduction of input tax in accordance with the "Measures for the Implementation of Pilot Verification and Deduction of Input Tax of Agricultural Products Value-added Tax".
(3) Ordinary invoices obtained by taxpayers who purchase vegetables and some fresh meat and eggs that are exempt from the VAT policy from wholesale and retail links shall not be used as vouchers for calculating the input tax deduction.
(4) The term "sales invoice" refers to the ordinary invoice issued by agricultural producers for selling their own agricultural products subject to the VAT exemption policy.
(5) During the pilot period of changing business tax to value-added tax, the original deduction of agricultural products purchased by taxpayers for production and sales or entrusted processing of goods with 17% tax rate remained unchanged.
Add and deduct the input tax amount of agricultural products = the tax amount of agricultural products produced and used in the current period has been deducted at the tax rate of 1 1% ÷ 1 1%× (deduction rate before degenerate tax rate-1%).
Taxpayers who purchase agricultural products for the production and sale of goods with the tax rate of 17% and other goods and services shall separately calculate the input tax of agricultural products for the production and sale of goods with the tax rate of 17% and other goods and services. If it is not accounted for separately, the input tax shall be uniformly calculated based on the value-added tax amount indicated in the special VAT invoice or the special payment book for customs import VAT, or based on the purchase price of agricultural products indicated in the purchase invoice or sales invoice and the deduction rate of 1 1%.
(6) There is no time limit for obtaining (issuing) agricultural product sales invoices or purchase invoices.
4. Value-added tax indicated on the tax payment certificate of tax payment obtained from the tax authorities or withholding agents for purchasing services, intangible assets or real estate from overseas units or individuals.
Among them, there is no certification period limit for obtaining the tax payment voucher for tax payment.
5. For the road, bridge and gate tolls paid by the general VAT taxpayer, the deductible input tax shall be calculated according to the following formula on the basis of the toll amount indicated on the toll invoice (excluding financial bills, the same below):
(1) deductible input tax for expressway toll = the amount indicated on the expressway toll invoice ÷( 1+3%)×3%.
The input tax deductible for the tolls of first-class highways, second-class highways, bridges and gates = the amount indicated on the toll invoices of first-class highways, second-class highways, bridges and gates ÷( 1+5%)×5%.
(2) Tolls refer to the fees for crossing roads, bridges and gates set up and collected by relevant units according to law or regulations.
(3) There is no time limit for obtaining toll invoices.
Do you understand these newly summarized VAT deduction vouchers?
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