I. Items that can be deducted from VAT input tax.
Invoice requirements
1. All units shall, in principle, choose suppliers with general taxpayer qualifications to sign agreements and obtain special VAT invoices, so as to ensure the consistency of "goods, services and labor flow", "capital flow" and "invoice flow".
2. The business handling personnel shall submit the special VAT invoice together with other materials to the financial department within 0/5 days from the date of invoicing.
3. The name of the received invoice should be the full name of the business license unit, and the content should be complete. The remarks column shall indicate the province, county (city) and * * projects where the construction service takes place, print clearly, keep the face clean, and there shall be no traces of dirt, disorder and signature on both sides of the invoice.
4. VAT invoice deduction can't be folded and defaced, the password area can't cross the border, and the stamp can't hold the invoice amount.
raw material
Material procurement costs generally include: purchase price, related taxes and fees and other expenses that can be attributed to procurement costs.
Can the material category (list) be deducted from the VAT tax deduction voucher rate?
Steel, cement and concrete are special VAT invoices 17%.
Special VAT invoice with 17% for oil products and initiating explosive devices.
Logs and bamboos are purchase invoices or sales invoices of agricultural products, accounting for 13%.
Management points:
(1) Before May 20161,materials should be purchased according to the construction progress for the projects under construction, so as to minimize the material inventory;
(2) The main materials and second and third materials of each project should be purchased centrally through the e-commerce platform;
(3) The so-called "one-vote system" refers to the goods sales invoice provided by the supplier to the construction enterprise, and the tax rate is17%; The so-called "two-vote system" means that the supplier provides the construction enterprise with two invoices for goods sales and transportation, and the tax rates are goods 17% and freight 1 1% respectively.
Turnover material
Including packaging, low-value consumables, reusable materials in engineering construction, steel formwork, wooden formwork, bamboo veneer, scaffolding and other turnover materials.
Input deduction tax rate:
(1) Self-purchased turnover materials:17%;
(2) Leased revolving materials:17%;
(3) Freight for obtaining reusable materials: 1 1%.
Management points:
(1) The turnover materials used in the project are uniformly purchased, signed and paid by the superior legal entity, and distributed to each project in the form of operating lease.
(2) The turnover materials of each project are purchased centrally through the e-commerce platform, and the VAT deduction voucher is obtained in full.
Temporary structure
Temporary facilities include:
(1) Temporary buildings: including offices, sheds, material warehouses, supporting building facilities, project department or work area resident, concrete mixing station, beam-making yard, track-laying base, steel bar processing plant, formwork processing plant, etc.
(2) Temporary water pipelines: including water supply and drainage pipelines, power supply pipelines and heating pipelines;
(3) Temporary roads: including temporary special railway lines, light rails and temporary roads;
(4) Other temporary facilities (such as temporary land use and temporary electricity facilities).
Input deduction tax rate:
(1) Contracting according to construction services: the tax rate is11%;
(2) If materials purchase and sale contracts and labor subcontracting contracts are signed respectively: materials 17%, subcontracting11%;
Management points:
Temporary facilities shall be controlled in strict accordance with the contract budget.
For the contractor, the other party can choose simple tax calculation with a tax rate of 3%, and pay attention to the contract price comparison.
Description of discount rate of invoice type obtained according to cost item details.
1. Special VAT invoice for labor subcontracting (subcontractor is a company with construction qualification) 1 1%
2. Special VAT invoice for labor subcontracting 1 1% (the subcontractor is a company with construction labor qualification).
3. The special VAT invoice for labor dispatch fee is 6%.
4. The special VAT invoice of 1 1% or 6% awarded by the labor service team shall be used as the invoice deduction of the extra-price expenses.
Management points:
In principle, units with professional construction qualifications, construction labor service qualifications and labor dispatch qualifications are selected to sign labor contracts, and it is forbidden to sign labor contracts with individuals.
For the contractor, the other party can choose simple tax calculation with a tax rate of 3%, and pay attention to the contract price comparison.
Mechanical leasing
Refers to construction machinery (such as cranes, excavators, loaders, tower cranes, elevators, transport vehicles, etc. ) from other units of the enterprise or other independent accounting units, including equipment import and export fees, fuel costs, repair costs.
Input deduction tax rate:
It is divided into operating lease and financing lease, and the tax rate is 17%.
Management points:
(1) When signing the lease contract, it should include the name, model, lease price, lease start and end time, lessor's name, collection account number and other information of the leased machinery;
(2) Implement centralized procurement of mechanical leasing e-commerce platform.
Professional subcontracting
The general contractor subcontracts the contracted professional projects to other construction enterprises with professional qualifications, mainly in the form of contracting and contracting materials, and the general contractor manages the subcontracted projects.
Input deduction tax rate:
The construction service industry is 1 1%.
Management points:
(1) The price of professional subcontracting can be deducted from the total contract price when calculating the prepaid value-added tax;
(2) The general contractor and the subcontractor shall sign a subcontract and report it to the project finance department for the record.
Travel expenses-accommodation expenses
Calculate the accommodation expenses incurred by employees' business trips and job transfers.
Input deduction tax rate:
(1) Accommodation fee: 6%;
(2) Passenger services, namely air tickets, travel expenses, etc. : non-deductible;
(3) Catering services, that is, meals incurred on business trips, shall not be deducted.
Management points:
(1) The designated reception unit signs a designated cooperation agreement with the hotel, makes monthly settlement, issues a special VAT invoice and pays it;
(2) Employees who travel sporadically should also obtain special VAT invoices.
enterprise administrative expenses
Office expenses refer to the expenses incurred in purchasing stationery, paper and other office supplies and consumables related to computers, fax machines and photocopiers (such as ink cartridges, storage media, accessories, copy paper, etc.). ).
Input tax deduction rate: 17%.
Management points:
The office of a legal person institution purchases centrally through the e-commerce platform.
Communication cost
Telephone charges, service charges, telephone installation fees, internet fees, etc. Expenses incurred by various communication tools of the company, such as office telephone charges, IP telephone charges, conference TV charges, fax charges, etc. Collected by the company Including office telephone charges, fax receiving and sending fees, network usage fees and mailing fees.
Input tax rate:
(1) Office telephone charges, network usage fees, maintenance fees and fax receiving and sending fees: 1 1%, 6%. Providing basic telecommunication services at the tax rate of11%; Providing value-added telecommunications services at a tax rate of 6%;
(2) Postage: 1 1%, 6%. The transportation tax deduction rate is 1 1%, and the logistics auxiliary service tax deduction rate is 6%. The railway transportation service is deducted according to the freight 1 1%.
Management points:
The office will sign a service agreement with the designated communication company and postal company, and a special person will be responsible for establishing accounts for daily registration, and issuing VAT invoices on a regular (monthly) basis for settlement.
Vehicle maintenance fee
(1) Vehicle repair fee: purchase of vehicle parts, vehicle decoration, vehicle maintenance and major repairs, etc.
Input deduction tax rate:17%;
Key points of management: the office and other relevant departments sign an agreement with the maintenance manufacturer to carry out fixed-point maintenance, and a special person is responsible for establishing accounts and daily registration.
(2) Fuel cost: manage the fuel cost incurred by vehicles.
Input deduction tax rate:17%;
Key points of management: the office and other relevant departments sign fixed-point refueling agreements with PetroChina, PetroChina and PetroChina's gas stations, and the company recharges the fuel card for drivers, and the company settles accounts regularly.
(3) Toll, bridge toll and parking fee:
Input deduction tax rate:11%;
Key points of management: The office and other relevant departments shall handle the unified electronic toll collection system (ETC) for regular settlement.
(4) Vehicle insurance premium:
Input tax rate: 6%;
Key points of management: purchase in the form of price comparison bidding in the centralized insurance procurement catalogue of joint-stock companies. Centralized handling of vehicle insurance business and obtaining special VAT invoices.
Rental fees
Including housing rental fees, equipment rental, factory rental, etc.
Input tax rate:
(1) Rental fees for real estate such as houses and venues:11%;
(2) Car rental fee:17%;
(3) Other rental fees, such as computers and printers: 17%.
Management points:
All units should try their best to lease the assets of general VAT taxpayers and obtain special VAT invoices. If the lessor is a small-scale taxpayer, it should be required to issue a special VAT invoice in the tax authorities and carefully select the relevant assets of natural persons.
Purchase of books and periodicals allowance
Including the purchase of books, newspapers, magazines and other expenses.
Input tax rate:13%;
Management points:
The handling department shall subscribe to post offices, publishing houses and other units to obtain special invoices for value-added tax.
Property management fee
Including office building cleaning and other expenses.
Input tax rate: 6%;
Management points:
The handling department should clearly distinguish between office purposes and employee benefits, and issue special invoices and ordinary invoices respectively.
Water, electricity and coal heating fees
Input tax rate:
(1) electricity fee:17%; (The electricity produced by small hydropower units at or below the county level is simply collected by the supplier at a tax rate of 3%)
(2) Water fee:13%; (Self-produced tap water or tap water sold by a tap water company whose supplier is a general taxpayer is simply levied at a tax rate of 3%)
(3) Fuel and gas: 17%.
Management points:
Communicate with local power supply, water supply and gas supply departments, negotiate to measure water and electricity consumption for office, business and collective welfare respectively, and issue special VAT invoices and ordinary invoices for water and electricity consumption for office buildings and canteens respectively.
Meeting expenses
Expenses during various meetings, including the rental of conference venues, conference facilities, conference arrangements and other support expenses.
Input tax rate:
(1) If it is outsourced to a convention and exhibition company for unified compilation, the invoices obtained are VAT invoices for convention and exhibition services, and the input tax deduction rate is 6% (after the "reform of the modern service industry", the convention and exhibition services belong to cultural and creative services in the modern service industry);
(2) If the leased premises are owned by themselves, the invoices obtained are real estate rental service invoices, and the input tax deduction rate is 1 1%.
Management points:
(1) According to the requirements of holding the meeting, fully consider the cost-effectiveness and choose different ways;
(2) If you choose to outsource to hotels, travel agencies and other units for unified preparation, you should obtain a special VAT invoice for conference fees.
repair charge
Including self-owned or leased houses, office equipment, self-owned machinery and equipment, outsourcing maintenance costs.
Input tax rate:
(1) Maintenance of houses and ancillary facilities:11%;
(2) Office equipment maintenance:17%;
(3) Maintenance cost of self-owned machinery and equipment and outsourcing maintenance cost, etc. : 17%.
Management points:
The relevant departments should sign an agreement with a maintenance company with general taxpayer qualification to carry out fixed-point maintenance and settle accounts regularly.
advertising expense
Input tax rate:
(1) printing fee:17%;
(2) Advertising fee: 6%;
(3) Advertising production agents and others: 6%;
(4) Exhibition activities: 6%;
(5) Cost of materials such as banners and exhibition boards: 17%.
Management points:
Relevant departments should sign agreements with printing houses, advertising companies and other units to purchase at designated places and settle accounts regularly.
Intermediary service fee
Audit evaluation fee of intermediary institutions: refers to the expenses of employing various intermediary institutions, such as the expenses incurred by accounting firms in auditing accounts, capital verification audit, asset evaluation and high-tech certification audit.
Consulting fee: refers to the fee paid by an enterprise to consult with relevant consulting institutions on technical operation and management, or the fee paid by the economic unit, legal consultant and technical consultant hired by the enterprise.
Input tax rate: 6%.
Technical consultation, service and transfer fee
Fees paid for the use of non-patented technology. Including technical consultation, technical services, technical training and related expenses incurred in the process of technology transfer.
Input tax deduction rate: 6%.
Greening fee
Refers to the company's expenses for environmental greening. Such as: purchasing flowers and plants, placing flowers and plants in the office, etc.
Input tax rate:13%;
Management points:
Note that the canteen and staff quarters cannot be deducted from the input tax, and the input tax should be transferred out after deduction.
Labor protection expenses
Work clothes, gloves, disinfectants, cooling supplies, dust masks, noise-proof earplugs, etc. Protective and health food provided to employees due to work needs and enjoyed by employees who are exposed to toxic substances, silica dust, radiation, diving, caisson and high temperature according to the provisions of the former Ministry of Labor.
Input deduction tax rate:17%;
Management points:
(1) Pay attention to the distinction between labor protection expenses and employee welfare expenses. Labor protection expenditure should meet the following conditions: the goods have the nature of labor protection and occur due to work needs; Providing or equipping employees with articles; Can meet the needs of work in quantity; And it happened in kind;
(2) The office and other relevant departments purchase centrally through the e-commerce platform.
Inspection and testing costs
Refers to the costs of tests, laboratory tests and other tests during production, quality inspection and quality improvement.
Input tax deduction rate: 6%;
Management points:
Group stone testing company should be selected as far as possible for testing.
R&D expenses
Refers to the costs of tests, laboratory tests and other tests during production, quality inspection and quality improvement.
Input deduction tax rate:
(1) R&D service: 1 1%, 3%;
(2) R&D equipment material:17%;
(3) Entrusted R&D services: 6%.
Management points:
According to the accounting method of R&D expenses, the relevant inputs of R&D projects are accurately collected and accounted, and an auxiliary R&D account is set up for special accounting.
training cost
All kinds of training expenses related to the production and operation of the enterprise, including but not limited to the cost of books purchased by the enterprise, the cost of on-the-job training, on-the-job training, specialized business training and initial training attended by enterprise personnel, can be deducted if special VAT invoices are obtained.
Input tax deduction rate: 6%.
Safety premium
(1) If security personnel are hired, the cost is 6%;
(2) The cost of cameras and fire-fighting equipment purchased by security guards and the daily maintenance cost of the monitoring room: 17%.
Heating fee
Input tax deduction rate: 13%.
premiums for property insurance
Property insurance of enterprise assets.
Input tax deduction rate: 6%.
Material consumption
Mainly refers to the consumption of low-value consumables, such as wires, lamps, cleaning tools, management appliances, packaging containers, etc.
Input tax deduction rate: 17%.
Safety production supplies
Including safety helmet, safety belt, safety protection net, dense mesh net, insulating gloves, insulating shoes, bunting, safety net, steel wire rope, tool fence, fire extinguishing equipment, temporary power distribution box, air switch, disconnector, AC contactor, leakage protector, standard cable, explosion-proof and fire-proof equipment, etc.
Input tax deduction rate: 17%.
Key points of management: The Security Department selects fixed-point quantitative procurement according to the construction production demand.
financial expenses
Service charge. Related services include currency exchange, account management, electronic banking, credit card, letter of credit, financial guarantee, asset management, trust management, fund management, financial trading place (platform) management, fund settlement, fund settlement, financial payment and other services.
Input tax deduction rate: 6%.
Management points:
The financial departments of all units shall negotiate and settle direct charges with financial institutions regularly.
Two. Non-deductible item
(1) All expenditure businesses explicitly included in the non-deductible scope shall obtain ordinary invoices, and the other party shall not be required to issue special VAT invoices.
(2) When it is used for simple tax items, tax-free items, collective welfare or personal consumption, the relevant input tax is not allowed to be deducted.
(3) When abnormal losses occur, the relevant input tax and subsequent freight shall not be deducted from the output tax.
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. All units should strengthen the management of relevant assets, improve relevant systems and avoid abnormal losses.
(four) to obtain legal documents, but the business content is not deductible, mainly including the following items:
1. The transportation expenses of kitchen utensils, tableware, water, electricity, heating, utensils, dishes, water heaters, drinking water equipment and paper cups used in the canteen of the project department, and the transportation of kitchen supplies;
2. Goods purchase, lease (venue or vehicle lease) or condolence expenses incurred in the activities organized by the project trade union;
3. Lease dormitory and dormitory accessories, water, electricity, gas and property fees for project department employees;
4. Amortization of self-purchased turnover materials;
5. Depreciation expenses of purchased equipment, wages of machinery operators, and surcharges for machinery use fees;
6 land acquisition and demolition fees and compensation fees for houses, roads and young crops;
7. Employees' salaries, bonuses, allowances, subsidies, social insurance premiums, housing accumulation funds, trade union funds, personal education and training, salaries of external employees, compensation for the termination of labor relations with employees and other expenses related to obtaining services provided by employees;
8. Training fees, labor protection fees, water, electricity, warm coal, rental fees, books and newspapers, repair fees, advertising fees, material consumption, heating fees, etc. It shall not be deducted for employee benefits;
9 conference fees are outsourced to hotels, travel agencies and other units for unified preparation, and the invoices obtained shall not be deducted from the catering or entertainment expenses;
10. Travel expenses include air tickets, travel expenses, meals for business trips and meal supplements;
1 1. In the communication fee, the communication fee invoice issued in the employee's personal name, the employee's mobile phone fee subsidy and telephone fee subsidy;
12. The driver's safe driving fee, the repair fee and fuel fee for collective welfare are included in the vehicle use fee;
13. Business entertainment expenses, including meals, wine, tea and gifts for entertainment;
14. depreciation, amortization, sewage charges and legal fees;
15. Life insurance purchased for employees shall not be deducted from the insurance premium;
16. Taxes and fees: including stamp duty, vehicle and vessel use tax, property tax, land use tax and other non-deductible taxes and fees;
17. Administrative expenses;
18. Financial expenses: interest expenses, exchange gains and losses, investment and financing consulting fees directly related to loans, handling fees, consulting fees and other expenses.
(5) Other non-deductible items:
1. Items for which legal VAT deduction vouchers cannot be obtained;
2. Failing to authenticate within 180 days after obtaining the legal certificate;
3. 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 that will not be deducted.
Three. Matters needing to be transferred out for input
1. The above-mentioned purchased goods, taxable services and services that have been deducted from the input tax shall be transferred out of the input tax incurred in the current period if they change their use in the future (if the above-mentioned Article 2 has not been deducted) or have abnormal losses;
2. The input tax recovered due to purchase return or discount shall be deducted from the input tax in the current period when the purchase return or discount occurs;
3. Management points: When the input tax is transferred out, it should be approved step by step according to the regulations, and the accounts should be registered.