Annex/KLOC-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Article 27 of the 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:
(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.
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(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.
Item (5) of Article 1 of the Notes on Sales Services, Intangible Assets and Real Estate stipulates that financial services refer to the business activities of operating financial insurance. Including loan services, direct charge financial services, insurance services and financial commodity transfer.
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2. Directly charged financial services, including handling fees, commissions, tips, management fees, service fees, handling fees, account opening fees, transfer fees, settlement fees, transfer custody fees, etc. , are all sales.
Therefore, the handling fee for bank acceptance of bills of exchange belongs to direct charging financial services, and the obtained special VAT invoice can be deducted if it is not used for the non-deductible items specified in the above documents.