The original general taxpayer of VAT (implemented according to the policy of the Provisional Regulations on VAT) and the general taxpayer of VAT increase shall not deduct the input tax if they buy frozen products for the staff canteen or distribute them as collective welfare: the input tax of the following items in Article 10 of the Revised Provisional Regulations on VAT in People's Republic of China (PRC) 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.
Business tax is changed to value-added tax (the sales of taxable services for 12 months have reached more than 5 million yuan). If you purchase frozen goods to provide catering services, you can deduct the input tax. If it is used for personal consumption or employee benefits, it cannot be deducted:
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Reform of Business Tax to VAT (Caishui [20 1 6] No.36): Annex1Implementation Measures for the Pilot Reform of Business Tax to VAT: Article 27 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 passenger services, loan services, catering services, residents' 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.
The general taxpayer of value-added tax of catering enterprises purchases agricultural products, and the input tax is deducted according to the following provisions:
(1) To buy agricultural products from general VAT taxpayers, you should ask the other party for special VAT tickets or general VAT tickets. Calculate the input tax according to the tax amount indicated on the special VAT invoice, or according to the purchase price of agricultural products indicated on the ordinary VAT invoice and the deduction rate of 13%.
(2) If you purchase agricultural products from small-scale taxpayers, you can obtain the ordinary VAT invoice issued by the other party, and calculate the input tax according to the purchase price of agricultural products indicated on the ordinary VAT invoice and the deduction rate of 13%.
(3) When catering enterprises purchase self-produced agricultural products from individual agricultural producers, they can issue an ordinary VAT ticket (the system will automatically print the word "purchase" in the upper left corner of the ticket), and calculate the input tax according to the purchase price of agricultural products indicated on the ordinary VAT ticket and the deduction rate of 13%.
(4) In the above-mentioned business of purchasing agricultural products, if there is data in the "tax column" of the general VAT invoice, the input tax can be deducted according to the purchase price of agricultural products and the deduction rate of 13%; If the data of "tax column" is "0" or "*", the input tax deduction shall not be calculated.