Value-added tax is a turnover tax based on the value-added amount of goods (including taxable services) generated in the circulation process.
Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods.
Value-added tax has become one of the most important taxes in China, accounting for more than 60% of all taxes in China, and it is the largest tax.
Value-added tax is collected by the State Taxation Bureau, 75% of which comes from the central government and 25% from local governments.
Can the special VAT invoice for purchasing food benefits be deducted for employees? 1. After the comprehensive reform of the camp, the relevant VAT (input tax) deduction conditions have not changed significantly;
2. If the items referred to in the title are used for non-taxable items and collective welfare, the input tax involved in the special tickets obtained shall not be deducted from the output tax;
3. Please verify and operate according to law.
Can it be deducted when purchasing the work clothes of production employees and obtaining the special VAT invoice? General taxpayers need to attach a list to indicate the number of customized clothes when purchasing work clothes for production employees and obtaining special VAT invoices, which can be deducted before tax.
Can the special VAT invoice for employees' dinner be deducted? Tickets are non-deductible.
Notice on comprehensively promoting the pilot of changing business tax into value-added tax (Caishui [2065438+06] No.36);
Annex 1 Article 27 of the Pilot Implementation Measures for Changing Business Tax to VAT stipulates that the input tax of the following items shall not be deducted from the output tax:
……
(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
Can the special VAT invoice for purchasing welfare food be deducted? The special VAT invoice for purchasing welfare food cannot be deducted.
According to Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the input tax of the following items shall not be deducted from the output tax:
(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exemption 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.
Can the company deduct tax by issuing special VAT invoices for employees to buy tooling? Can be deducted. If the other party issues you a special VAT invoice, it can be deducted. You can regard it as a low-value consumable financially. According to the tax law, the value-added tax related to production and operation can be deducted. I hope I can help you and choose the best.
Can the special VAT invoice for buying dried fruits be deducted? The purchase of dried fruits is generally used for personal consumption, and the special VAT invoice obtained cannot be deducted. Those used for production can be deducted.
Can the special invoice for fresh food VAT be deducted? The special VAT invoice for purchasing fresh food can deduct the input tax of production and operation, but not the input tax of employee welfare. Analyze which one it belongs to.
Can the special VAT invoice for food purchase be deducted? If the buyer is not a food production and circulation enterprise, the special VAT invoice for food purchase cannot be deducted, and the input tax should be transferred out after certification.