Input transfer-out does not necessarily require tax payment, which depends on the specific tax regulations and the actual situation of the enterprise.

In tax processing, input transfer-out usually occurs because the input tax that could have been deducted cannot be deducted due to some reasons, so it needs to be transferred out from the input tax. However, whether additional taxes are required needs to be determined based on tax law provisions and the tax department’s interpretation.

1. Reasons and circumstances for input transfer-out

Input transfer-out may be caused by a variety of reasons, such as returns or discounts on purchased goods or services, or accounting errors The resulting input tax amount is overcalculated, etc. In these cases, the enterprise needs to transfer the originally recognized input tax amount out of the input tax amount to ensure the accuracy of tax treatment.

2. Basis for judging whether tax repayment is needed

Whether tax repayment is necessary mainly depends on the specific provisions of the tax law on the transfer of inputs and outputs and the interpretation of the tax department. In some cases, even if input is transferred out, the company may not need to pay taxes. For example, if the transfer of input is due to reasonable reasons such as returns or discounts, and the enterprise reports to the tax department within the prescribed time and makes corresponding adjustments, then there may be no need to pay additional taxes.

However, if the transfer of input is due to accounting errors or other irregularities, and the company fails to report to the tax department within the prescribed time or fails to make corresponding adjustments, the company may be liable for back taxes. In addition, tax laws may have specific provisions for certain types of input transfers. Enterprises need to carefully study the tax laws and consult the tax department to determine whether they need to pay back taxes.

3. Compliance handling and tax risk prevention and control

In order to reduce tax risks and ensure compliance handling, enterprises should communicate with the tax department in a timely manner and understand the relevant matters when transferring input or output. Regulation. At the same time, enterprises should establish a complete internal tax management system, strengthen the accounting and management of input tax, and avoid accounting errors or other irregularities. In addition, companies should conduct regular self-examinations and risk assessments on tax processing to discover and correct potential problems in a timely manner.

In summary:

Tax payment does not necessarily need to be paid when input is transferred out. Whether tax payment is required depends on the tax law and the actual situation of the enterprise. Enterprises should abide by tax laws and consult the tax department when handling input and output transfers, and at the same time strengthen internal tax management to reduce tax risks.

Legal basis:

"Value-Added Tax Law of the People's Republic of China"

Article 11 stipulates:

Taxpayers The amount of value-added tax paid or borne for the purchase of goods, processing, repair and repair services, services, intangible assets or real estate is the input tax. The following input tax amounts are allowed to be deducted from the output tax amount:

(1) The value-added tax amount stated on the special value-added tax invoice obtained from the seller;

"People's Republic of China**" *Article 25 of the National Tax Collection and Administration Law of the People's Republic of China

stipulates:

Taxpayers must comply with the provisions of laws and administrative regulations or the tax authorities must comply with the provisions of laws and administrative regulations. The tax declaration deadline and declaration content must be truthfully processed, and tax returns, financial accounting statements, and other tax information required by the tax authorities to be submitted by taxpayers based on actual needs.