1, used for simple tax items
For ordinary taxpayers who pay taxes by the simple tax method, the input tax of the simple tax method tax items shall not be deducted.
2. Used for VAT exemption items.
Exemption from VAT refers to the items exempted from VAT stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
3. For the sake of collective welfare.
Collective welfare refers to the expenses incurred by various internal welfare departments provided by taxpayers, including the equipment, facilities and maintenance expenses of collective welfare departments such as staff canteen, staff bathroom, barber shop, infirmary, nursery and sanatorium.
4. For personal consumption
Personal consumption refers to the expenditure of goods, services and services consumed by taxpayers' employees.
5. Input tax corresponding to abnormal losses
Abnormal loss refers to the theft, loss, mildew and deterioration of goods caused by poor management, and the confiscation, destruction and demolition of goods or real estate caused by illegal activities.
6. Purchase passenger service
Passenger transport services refer to passenger transport services, including services provided for individual passengers through land transport, water transport and air transport. The input tax of passenger service obtained by taxpayers shall not be deducted.
7. Loan services purchased
Loan service refers to the business activities of lending funds to others to obtain interest income.
8. Buy catering services
Catering service refers to the business activities of providing catering services to consumers by providing catering and catering places at the same time, and the input tax of catering services obtained by taxpayers shall not be deducted.
9. Daily services purchased by residents
Residents' daily services refer to the services mainly provided to meet the daily needs of residents and their families, including municipal affairs, housekeeping, wedding, pension, funeral, nursing, relief, beauty salon, massage, sauna, oxygen bar, pedicure, bathing, dyeing, photography, printing and so on. The input tax for taxpayers to obtain daily services of residents shall not be deducted.
10, buying entertainment services
Entertainment service refers to the business of providing places and services for entertainment activities.
1 1. Failing to apply for certification or audit comparison within the prescribed time limit.
Special VAT invoices, uniform invoices for motor vehicle sales and customs payment books obtained by general VAT taxpayers, which have not been certified by the tax authorities, declared for deduction or applied for examination and comparison within the prescribed time limit, shall not be used as legal VAT deduction vouchers, and input tax deduction shall not be calculated.
12, failed to declare the deduction of VAT input tax on schedule.
The VAT deduction voucher obtained by the general VAT taxpayer shall be declared to the competent tax authorities to deduct the input tax during the reporting period of the next month after certification or audit comparison, and shall not be deducted after the deadline.
13. The VAT deduction voucher obtained by the taxpayer does not comply with laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax.
14. Abnormal vouchers obtained by taxpayers are temporarily not allowed to be deducted.
The general taxpayer of value-added tax has obtained abnormal vouchers, which are temporarily not allowed to be deducted; If the deduction has been declared, the input tax will be transferred out first. After verification, if the enterprise meets the current provisions on VAT input tax deduction, it can continue to declare the deduction.
15, out-of-control invoice
The "out-of-control invoices at the time of authentication" and "out-of-control invoices after authentication" found by the authentication system shall not be used as VAT deduction vouchers.
16. In any of the following circumstances, the tax payable shall be calculated according to the sales amount and VAT rate, and the input tax shall not be deducted, nor shall special VAT invoices be used:
(1) The general taxpayer's accounting is not perfect or can't provide accurate tax information.
(2) Failing to apply for the registration qualification of general taxpayers.