The input tax amount allowed to be deducted in the current period of agricultural product value-added tax shall be calculated according to the unit consumption of agricultural products, the quantity of commodities sold in the current period, the average purchase unit price of agricultural products (including tax, the same below) and the deduction rate of agricultural product value-added tax (hereinafter referred to as the deduction rate). The formula is:
VAT input tax of agricultural products allowed to be deducted in the current period = consumption quantity of agricultural products in the current period × average purchase unit price of agricultural products × deduction rate /( 1+ deduction rate)
Consumption of agricultural products in this period = quantity of goods sold in this period (excluding the quantity of goods produced by purchasing semi-finished products other than agricultural products) × unit consumption of agricultural products.
If a single agricultural raw material is used to produce a variety of commodities or a variety of agricultural raw materials are used to produce a variety of commodities, the current consumption and average purchase unit price of agricultural products shall be collected and distributed in a reasonable way.
The average purchase unit price refers to the average purchase price of agricultural products at the end of the period, excluding the freight paid separately except the purchase price and the finishing expenses before warehousing. Calculation formula of average purchase price at the end of the period:
Average purchase price at the end of the period = (quantity of agricultural products in inventory at the beginning × average purchase price at the beginning+quantity of agricultural products purchased in the current period × purchase price at the current period)/(quantity of agricultural products in inventory at the beginning+quantity of agricultural products purchased in the current period)
Precautions:
1. Whether the original voucher for deducting the input tax is true, legal and reasonable; Whether it meets the corresponding scope of use; Whether the issuance of special invoices meets the requirements; Whether the logical relationship of face value is correct; Whether the special VAT invoice issued by the anti-counterfeiting tax control system has been certified; Certification or timely declaration.
2. Whether the purchased fixed assets are recorded in the name of low-value consumables and spare parts for repair and utilization, and the input tax is deducted under various excuses; Whether the freight paid for the purchase of fixed assets has been declared to be deducted from the input tax;
3. Whether the purchased goods are used for non-taxable items, collective welfare and personal consumption, etc., or not, whether the input tax is still deducted.
4. Whether the purchased goods, products in process and finished products with abnormal losses are submitted for approval with normal losses, and whether the input tax is carried forward and transferred out.
5, enterprises engaged in non-taxable services, respectively, to declare and pay value-added tax and business tax, whether the imported goods are fully declared to deduct the input tax; If a foreign-invested enterprise is engaged in both export and domestic sales, whether the input tax is fully deducted according to the purchased domestic raw materials.
6. If the price and value-added tax are recovered or purchased at a discount, the input tax in the current period will not be reduced accordingly, resulting in a false increase in the output tax.
7. Whether the flat rebate obtained from the buyer is transferred to the off-balance-sheet treasury without deducting the input tax; Or the in-kind rebate obtained will be recorded in the name of accepting donations, and the input tax will not be deducted; Whether the fixed rebate obtained from the buyer is wrongly written off without deducting the input tax.