Borrow: inventory goods,
Borrow: tax payable-value-added tax (input tax);
Loan: bank deposit (or accounts payable, etc.). ),
2. I bought it for office use, etc. General taxpayers should also consider value-added tax, and small-scale value-added tax is included in the value of inventory goods.
Borrow: management fees, etc.
Borrow: tax payable-value-added tax (input tax);
Loan: bank deposit (or accounts payable, etc.). ),
Except for non-deductible items, all other items can be deducted, and the non-deductible items will be transferred out or will be included in the cost after certification.
Non-deductible project policy basis:
1. According to Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (the State Council Order No.691), the input tax of the following items shall not be deducted from the output tax:
(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;
(two) abnormal losses of purchased goods and related labor and transportation services;
(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses; (four) other projects stipulated by the State Council.
Second, according to the provisions of Article 27 of the Implementation Measures for the Pilot Reform of Business Tax to VAT in Annex I of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Reform of Business Tax to VAT (Caishui [2065438+06] No.36), the input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. Taxpayers' social and entertainment consumption belongs to personal consumption.
(two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
(four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate. (5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses. Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
(six) the purchase of loan services, catering services, daily services and entertainment services.
(seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The goods mentioned in Items (4) and (5) of this article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities. Unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of May 1 day, 2065438.