firstly, the input tax of RMB 1,311 is deducted. Then, according to the use, the input tax is transferred out

1, the transportation management is not allowed to deduct 1,111 Jin, the transfer out of 1.31 yuan

2, the transfer out of 26 yuan

3, the transfer out of 811 Jin for the factory guest house is not allowed to deduct, the transfer out of 1.14 yuan

4, 51 kilograms of stolen jam is converted into fruit multiplied by 1.13, and the transfer out of XX yuan

is made into jam and transferred to the guest house. Without jam, it is a self-purchased product that needs to be transferred to the guest house for welfare.

The special VAT invoice is designed and printed under the supervision of State Taxation Administration of The People's Republic of China, which is only used by general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect economic activities, but also a legal proof of the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in the calculation and management of VAT.