how to deduct the entries from the fuel ticket of the logistics enterprise in the camp reform, such as how much tax can be deducted from the fuel ticket of 111,111 yuan

1. Assuming that the tax is not included in the 111111, the tax you can deduct is 111111*1.17=17111 yuan.

2. The accounting entries are as follows: Debit: raw materials 111111

Taxes payable-VAT payable (input tax) 17111

Loan: bank deposit 117111.

3. If you say 1111111 includes tax, Then the tax you can deduct is 111111/1.17*1.17=14529.91 yuan

4. The accounting entries are as follows: Borrow: raw materials 85471.19

Taxes payable-VAT payable (input tax) 14529.91

Loan: bank deposit 11111. After the camp reform, During daily refueling, the machine-made invoices obtained are not deductible. How to deduct the value-added tax from the reform of the construction industry, and open up the value-added tax deduction chain from the reform of the construction industry

After the reform of the construction industry is fully implemented, various measures will be taken to ensure that the tax burden of the industry will only be reduced rather than increased. "Specific to a certain enterprise, in the process of comprehensively promoting the pilot reform of the camp, the tax reduction effect may not be obvious at a certain point in time, but from a time point of view, with the increase of purchase and investment, the adjustment of production mode, etc., the tax reduction effect will gradually emerge. The consultation on invoice deduction for VAT reform in the logistics industry

depends on what kind you open. If it is 11 points, it should be able to offset 11 points. Tax deductible, in full. Can the fuel ticket for logistics vehicles be deducted?

deductible.

How to deduct the invoices of VAT materials and VAT

The special VAT tickets issued can be deducted for general VAT taxpayers, but not for small-scale taxpayers. What inputs can be deducted from the VAT after the VAT reform?

Implementation Measures for the Pilot Project of Changing Business Tax to VAT

Article 25 The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales, the same below) obtained from the seller.

(2) the value-added tax amount indicated in the special payment letter for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special payment letters for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products indicated in the purchase invoices or sales invoices of agricultural products and the deduction rate of 13%. The calculation formula is:

input tax = purchase price × deduction rate

purchase price refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid according to regulations.

agricultural products are purchased, except that the input tax is deducted according to the pilot implementation measures for the verification and deduction of input tax of agricultural products.

(4) the value-added tax indicated on the tax payment certificate of tax payment obtained from the tax authorities or withholding agents for purchasing services, intangible assets or real estate from overseas units or individuals.

Article 26 If the VAT deduction certificate obtained by a taxpayer does not conform to laws, administrative regulations or relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax.

VAT deduction vouchers refer to special VAT invoices, special customs import VAT payment books, agricultural product purchase invoices, agricultural product sales invoices and tax payment vouchers.

a taxpayer who deducts the input tax with a tax payment voucher shall have a written contract, a payment certificate and a statement or invoice from an overseas unit. If the information is incomplete, the input tax shall not be deducted from the output tax.

Article 27 The input tax amount of the following items shall not be deducted from the output tax amount:

(1) Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxation projects, projects 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.

the taxpayer's social consumption belongs to personal consumption.

(2) abnormal loss of purchased goods, and related processing, repair and repair services and transportation services.

(3) purchased goods (excluding fixed assets), processing, repair and replacement services and transportation services consumed by products in process and finished products with abnormal losses.

(4) Abnormal loss of real estate, and purchased goods, design services and construction services consumed by the real estate.

(5) The purchased goods, design services and construction services consumed by the real estate construction in progress with abnormal losses.

taxpayers' new construction, reconstruction, expansion, repair and decoration of real estate are all real estate projects under construction.

(6) purchased passenger transportation services, loan services, catering services, residents' daily services and entertainment services.

(7) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China. Whether the refueling ticket can be deducted

can only be deducted if it is a special VAT invoice, but ordinary invoices cannot be deducted. Therefore, when your company refuels in the future, it should ask the gas station for a special VAT invoice. You can tell the gas station staff that you need a special VAT invoice. I wish you a happy work and study! The problem of the deduction of the input and output tax of enterprises that have increased their business tax

The value-added tax payable is 22,211-4,331 yuan = 17,869 yuan, so it is correct to pay the additional tax at the base rate of 17,869 yuan.

however, the income declaration is not reversed according to 17,869 yuan, and the income is reported according to the actual operating income (excluding tax), that is, 22,211/1.16 = 371,111 yuan. See the tax return for details.