Caishui [2009] 1 13 further clarifies that ancillary equipment and supporting facilities based on buildings or structures, whether accounted for separately or not, should be regarded as an integral part of buildings or structures, and their input tax shall not be deducted from the output tax.
Which fixed assets can be deducted from the input tax 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. -Goods purchased as mentioned in Item (1) of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Order No.538 of the State Council),
It does not include fixed assets used for both VAT taxable items (excluding VAT tax exemption items) and non-VAT taxable items, VAT tax exemption 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. The non-VAT taxable items in Item (1) 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.
Real estate refers to property that cannot be moved or will change its nature and shape after moving, including buildings, structures and other land attachments.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction. Buildings refer to houses or places where people can produce, live and engage in other activities, specifically referring to the houses with the first two digits of "02" in the Classification and Code of Fixed Assets (GB/T 14885- 1994); The word "building" refers to an artificial building in which people do not produce or live.
Specifically, the first two digits of the code in Classification and Code of Fixed Assets (GB/T 14885- 1994) are "03"; "Other land attachments" refer to mineral resources and plants growing on the land.
The electronic version of "Classification and Code of Fixed Assets" (GB/T 14885- 1994) can be found on the website of People's Republic of China (PRC) Ministry of Finance or State Taxation Administration of The People's Republic of China.
Auxiliary equipment and supporting facilities with buildings or structures as the carrier, whether accounted for separately or not, are regarded as an integral part of buildings or structures, and the input tax shall not be deducted from the output tax.
Auxiliary equipment and supporting facilities refer to water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire fighting, central air conditioning, elevators, electric power, intelligent building equipment and supporting facilities. -Notice on Deduction of Input Tax on Fixed Assets (Caishui [2009] 1 13)
The abnormal losses mentioned in items (2) and (3) refer to losses caused by theft, loss, mildew and deterioration due to poor management. Motorcycles, automobiles and yachts subject to consumption tax for taxpayers' own use shall not be deducted from the output tax.
-Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.50 of the Ministry of Finance of People's Republic of China (PRC)): First, it is clear that the input tax of machinery and equipment, including mixed machinery and equipment, can be deducted except for tax-free items and tax-free items;
Extended data:
Deductive condition
Voucher condition
The tax deduction vouchers stipulated in the tax law include: special invoices for value-added tax, customs payment vouchers, purchase invoices or sales invoices for duty-free agricultural products, and unified invoices for cargo transportation (or VAT invoices for transportation in some areas where the "VAT reform" is implemented).
In addition, according to the notice of Caishui [20 12] 15, from 201121,the fees paid by VAT taxpayers for purchasing special equipment for VAT control system and technical maintenance fees (hereinafter referred to as the two fees). Therefore, the local tax invoice and tax control software maintenance fee for purchasing the special VAT invoice of the VAT tax control system can also be deducted.
Time condition
Special VAT invoices issued by the anti-counterfeiting tax control system for which general taxpayers apply for deduction and other invoices that need to be certified for deduction must be certified within 180 days from the date of issuance of special invoices, otherwise the input tax will not be deducted.
Imported goods: the general taxpayer who has obtained the customs duty payment certificate shall declare the deduction to the competent tax authorities within 90 days from the date of issuance and before the end of the first tax declaration period, and the input tax shall not be deducted after the deadline;
General taxpayers who have obtained the customs tax payment certificates issued after 201010 should submit the customs tax payment certificate deduction list to the competent tax authorities within 180 days from the date of issuance, apply for audit and comparison, and implement "first comparison and then deduction". Taxpayers who have obtained the VAT deduction certificate issued before June 5438+February 3 1 2009 shall still follow the original provisions.
Small-scale taxpayers are not allowed to deduct
project
Deductible items are allowed to be deducted from pre-tax profits. To understand this problem, you have to understand what value-added tax is. China has implemented the value-added tax system from the tax system reform of 1994. Enterprises selling goods and taxable services must pay taxes according to certain tax rates, including 17%, 13% and 6%.
This is the output tax of VAT. But when you buy goods, the other party will also issue you a special VAT invoice for the goods you buy (but you must be a general taxpayer). The output tax marked on this invoice means that you can deduct the input tax payable in the current period, and the output tax MINUS the input tax is equal to the value-added tax payable in the current period. This is deduction. Value-added tax is an extra-price tax.
References:
Baidu Encyclopedia-VAT deduction