Non-deductible input
0 1
Goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxable items, VAT-exempt items, collective welfare or personal consumption.
Analysis:
Personal consumption includes social consumption of taxpayers.
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; If used in the above items, it can be deducted.
Example:
The fixed assets purchased by the general taxpayer of value-added tax in Company A are used not only for taxable items of general taxation methods, but also for items exempted from value-added tax, and the input tax can be fully deducted from the output tax.
02
Abnormal losses are not deducted from the input tax.
(1) Abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services.
(2) Abnormal loss of purchased goods (excluding fixed assets), processing, repair and replacement services and transportation services consumed by products in process and finished products.
(3) Abnormal losses of real estate, and purchased goods, design services and construction services consumed by real estate.
(4) Goods purchased, design services and construction services consumed by abnormal losses of real estate projects under construction.
Analysis:
Abnormal loss refers to the theft, loss, mildew and deterioration of goods due to poor management, and the confiscation, destruction and demolition of goods or real estate due to illegal activities. Losses and reasonable losses caused by natural disasters are not abnormal losses, and input tax is allowed to be deducted.
Example:
The general taxpayer of value-added tax in Company B bought two batches of goods, the first batch of goods was stolen due to poor management, and the second batch of goods was completely scrapped due to unconventional rainstorm weather under the condition of proper storage. The above-mentioned first batch of goods may not be deducted from the input tax, and the second batch of goods may be deducted from the input tax.
03
Loan service, catering service, residents' daily service and purchased entertainment service.
The investment and financing consulting fees, handling fees, consulting fees and other fees directly related to the loan paid by taxpayers to the lender by accepting the loan service shall not be deducted from the output tax.
04
Taxpayers who apply the general tax method are engaged in simple tax items and value-added tax exemption items, and it is impossible to divide the non-deductible input tax.
Calculate the non-deductible input tax according to the following formula:
Non-deductible input tax = total non-deductible input tax in the current period × (sales of simple taxable items in the current period+sales of VAT-exempt items) ÷ total sales in the current period.
Example:
Company c is a general taxpayer of value-added tax, and is also engaged in general tax calculation methods, tax items and tax-free items of value-added tax. From 2065438 to June 2009, taxable items realized tax-free sales of120,000 yuan, and tax-free items realized sales of10,000 yuan; For the goods used for taxable items and tax-free items in the current month, the input tax is 6000 yuan, and the input tax that cannot be deducted in February of 20 19 = 0.6 *1000/(1200+1000) = 0.27 million yuan.
05
If abnormal losses occur to the real estate whose input tax has been deducted, or its use is changed, and it is exclusively used for simple taxation items, items exempted from value-added tax, collective welfare or personal consumption, it shall be deducted from the current input tax.
Calculate the non-deductible input tax according to the following formula and deduct it from the current input tax:
Non-deductible input tax = deductible input tax × real estate net value rate
Net value rate of real estate = (net value of real estate ÷ original value of real estate) × 100%
Example:
The general VAT taxpayer of Company D bought an office building in September, 2065438+2009, with the special invoice indicating the price of 20 million yuan and the input tax amount of 1.8 million yuan, which has passed the authentication. But in September 2020, taxpayers transformed the office building into a staff canteen. Suppose it is withdrawn in 20 years and there is no residual value.
The net value rate of the real estate = (2000-2000/20/12 *12)/2000 = 95%, and the non-deductible input tax =180× 95% =17/kloc-
06
The input tax amount of abnormal special VAT invoice voucher shall not be deducted, and all the deducted input tax amount shall be transferred out.
1. Special VAT invoices that meet one of the following conditions are included in the scope of abnormal vouchers:
(1) The taxpayer's lost or stolen special tax control equipment has not been issued or has issued a special VAT invoice that has not been uploaded.
(2) Special VAT invoices for abnormal taxpayers who fail to report to the tax authorities or pay taxes as required.
(3) Audit comparison of VAT invoice management system found that special VAT invoices were inconsistent, missing and invalid.
(4) According to the big data analysis of State Taxation Administration of The People's Republic of China and Provincial Taxation Bureau, it is found that the special VAT invoices issued by taxpayers are suspected of being falsely issued and failing to pay consumption tax as required.
(5) Special VAT invoices under the circumstances specified in Item (1) of Article 2 of the Announcement of State Taxation Administration of The People's Republic of China on the Identification and Handling of Special VAT Invoices Issued by Tax Evasion (Lost) Enterprises (State Taxation Administration of The People's Republic of China Announcement 20 16 No.76).
(6) If the general VAT taxpayer declares the deduction of abnormal vouchers and meets the following conditions, the corresponding special VAT invoices are included in the scope of abnormal vouchers: the accumulated input tax of abnormal vouchers accounts for more than 70% (inclusive) of the input tax of all special VAT invoices in the same period; The cumulative input tax of abnormal vouchers exceeds 50,000 yuan.
2. If the special VAT invoice is included in the scope of abnormal vouchers, it shall be handled in accordance with the following provisions:
(1) If the deduction of VAT input tax has not been declared, it will not be allowed for the time being. Unless otherwise specified, those who have declared the deduction of VAT input tax shall be transferred out.
(2) If the export tax rebate has not been declared or has been declared but has not been applied for, the export tax rebate will not be allowed for the time being unless otherwise stipulated. Taxpayers who apply the method of VAT exemption and refund have applied for export tax refund, and should transfer out the input tax according to the VAT indicated on the special VAT invoice included in the scope of abnormal vouchers. If the taxpayer who applies the method of VAT exemption and refund has already applied for export tax refund, the tax authorities shall recover the tax refund corresponding to the special VAT invoice included in the scope of abnormal vouchers in accordance with the existing regulations.
Policy basis
Annex 1 and Annex 2 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 [2016] No.36).
Provisional Regulations of People's Republic of China (PRC) on Value-added Tax (Order No.691of the State Council)
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Deepening VAT Reform (State Taxation Administration of The People's Republic of China Announcement 14, 20 19)
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the management of abnormal VAT deduction vouchers and other related matters (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 No.38)
Subcontract project expenditure
The expenditure of subcontracted projects should be distinguished according to the taxpayer qualification of subcontractors and the choice of tax calculation methods.
1. 1 The subcontractor is a small-scale taxpayer, and the input tax deduction rate is 3%. The preferential policy of reducing 1% will be extended to 2022.
1.2 subcontractors are general taxpayers.
1.2. 1 professional subcontracting, and the input tax deduction rate is 9%.
1.2.2 for labor subcontracting (except settlement workers), the input tax deduction rate is 9%.
1.2.3 packaging cleaner
(1) The input tax deduction rate of the contractor is 3% (the subcontractor adopts simple tax calculation).
(2) The deduction rate of the contractor's input tax is 9% (the subcontractor adopts general tax).
engineering material
Engineering materials, due to the wide variety of engineering materials and materials, the applicable tax rates of special VAT invoices provided by suppliers are also different. The applicable tax rate for general materials is 13%, but there are some special circumstances:
2. 1 wood and bamboo products, the input tax deduction rate is 9%, 13%.
For logs and raw bamboos that belong to the first production of agricultural products, the invoices obtained can be purchase invoices or sales invoices of agricultural products (the word "purchase" is written in the upper left corner of the invoice), but the input tax can also be deducted, and the applicable tax rate is 9%. Calculate and deduct the invoice amount according to the applicable tax rate; The processed wood and bamboo products are semi-finished products or finished products, and the invoices obtained are special VAT invoices, and the applicable tax rate is generally 13%.
2.2 For cement and commercial concrete, the input tax deduction rate is 13% and 3%.
The tax rate for purchasing cement and general commercial concrete is usually13%; However, Caishui [2009] No.9 stipulates that if cement is used as raw material to produce cement concrete, simple collection can be selected, and the collection rate is 3%.
2.3 For ground materials such as sand and stone, the input tax deduction rate is 13% and 3%.
The applicable tax rate for purchasing in commercial enterprises is13%; However, Caishui [2009] No.9 stipulates that building sand, soil and stone purchased from and produced by production enterprises, as well as bricks, tiles and lime continuously produced by the sand, soil and stone, can be simply taxed, and the applicable tax rate is 3%.
Tokugawa Jun Note:
There is a question about how to understand the self-produced sand, soil and stone. Please refer to:
How to understand self-produced sand and gravel?
2.4 The input deduction for greening materials such as seedlings is 9% and 3%.
Purchase invoices for agricultural products directly from agricultural producers or self-issued invoices for tax-free sales of agricultural products can be deducted from the input tax by *9% of the face value.
Seedlings purchased from the circulation field can only be deducted by coupons, which may be 9% (general taxpayers) or 3% (small-scale taxpayers). Small-scale reduction at present 1%.
note:
Buy seedlings from small-scale taxpayers and get 3% special tickets from them or on their behalf. The tax on the invoice face is not deducted. Deduction can be calculated at 9% of the face value. Make no mistake about this.
Reminder:
People's Republic of China (PRC) State Taxation Bureau and Local Taxation Bureau can't calculate the deduction of 1% special tickets for seedlings according to the 9% stipulated in Caishui [2065438+07] No.37 document, but only according to the face tax amount. Please pay attention to this.
Machinery use fee
3. 1 The input tax deduction rate of purchased machinery and equipment is 13%.
The special VAT invoice for purchasing machinery and equipment can be deducted at one time. However, when purchasing second-hand machinery and equipment (for example, ordinary taxpayers sell their used fixed assets and small-scale taxpayers sell their used fixed assets before the pilot day of the camp reform), they can get a special VAT invoice of 3% (at present, small-scale enterprises are reduced to 1%). At the same time, we should pay attention to control the comprehensive cost and choose suppliers with lower comprehensive cost.
Note: If the purchased machinery and equipment are specially used for simple taxable items, the input tax shall not be deducted.
3.2 Lease machinery
3.2. 1 Leased machinery (leased equipment only), the input tax deduction rate is 13%, 3%.
For leased equipment, the applicable tax rate is generally13%; However, before the implementation of the pilot, if the lessor provides business leasing services with purchased or self-made tangible movable property, during the pilot period, the simple tax calculation method can be selected to calculate and pay the value-added tax, and the use levy rate is 3%.
3.2.2 Lease machinery (with operators) and obtain special invoices for construction services. The input tax deduction rate is 9% and 3%.
note:
According to Article 16 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services (Caishui [20 16] 140No.), taxpayers who rent construction equipment to others for use and are equipped with operators should pay value-added tax as "construction services".
Please note that since this kind of invoice is issued as "construction service", it must meet the requirements of relevant regulations:
1, the project name and the county and city where the project is located must be noted in the remarks column, otherwise it cannot be used as an input deduction voucher.
2. The first level of the project name must be "construction service". If it is opened as a rental service, it will be regarded as an error and cannot be used normally.
temporary facility fee
Temporary facilities fee, input tax deduction rate is 13%.
The cost of temporary facilities in the project, such as scaffolding, prefabricated houses, fences, etc. , can be deducted at one time.
Water consumption rate
The deduction rate of water fee and input tax is 9% and 3%.
You can get a special VAT invoice from the water company, and you can only deduct 3% of the input tax. For water purchased from other water plants, the special VAT invoice can deduct 9% of the input tax.
Electricity bill
Electricity fee, input tax deduction rate is 13%.
The special invoice for power value-added tax directly issued by the power grid company can be deducted; Rental housing and site owners' electricity meters should obtain special VAT invoices from the lessor or the owner to offset the input tax.
note:
If the water and electricity charges incurred by the electricity meter with the construction party * * * are answered by multiple local taxes, the construction enterprise can obtain the special VAT invoice from the construction party to deduct the input tax, and deduct it before tax.
Exploration cost
The input tax deduction rate for investigation and exploration expenses is 6%.
Expenditure on investigation and exploration services can be deducted from the input tax.
Engineering design fee
The deduction rate of input tax for engineering design expenses is 6%.
The design fee can be deducted from the input tax.
Inspection and testing costs
The deduction rate of inspection fee and input tax is 6%.
Professional testing institutions inspect and test samples.
Telephone bill
The deduction rate of telephone charges and input tax is 9% and 6%.
The telecommunications industry implements two tax rates, the basic telecommunications business tax rate is 9%, and the value-added telecommunications business tax rate is 6%.
The employee's personal head-up invoice cannot obtain the special VAT invoice, and the input tax cannot be deducted. Communication fee subsidies with welfare nature cannot be deducted from the input tax. Telephone charges in the name of the enterprise can be deducted by obtaining special invoices.
Postal expenses
The deduction rate of postage and input tax is 6%.
The courier fee can be deducted from the input tax, so it is recommended to settle it on a monthly basis, which makes it easier to obtain the special VAT invoice.
Newspapers and magazines
For newspapers and magazines, the input tax deduction rate is 9%.
The tax rate applicable to books, newspapers and magazines can be deducted, but pay attention to asking for special VAT invoices.
Gasoline feed and diesel feed
The deduction rate of gasoline and diesel input tax is 13%.
The fuel cost of automobiles and machinery is an indispensable expense in the construction process, and the input tax of these expenses can be deducted. However, the driver's master may not be able to obtain a special VAT invoice when he refuels alone, so he needs to apply for a fuel card in a unified way, and issue a special VAT invoice with the card or fuel voucher after refueling.
Gas supply and heating costs
The input tax deduction rate of gas supply and heating fee is 9%.
Under normal circumstances, special VAT invoices with a tax rate of 9% can be obtained from heating enterprises; Heating enterprises are exempt from value-added tax for residents and cannot be deducted.
advertising expense
The input tax deduction rate of advertising fee is 6%.
Advertising expenses and publicity expenses paid by the company can be deducted from the input tax.
Intermediary service fee
Intermediary service fee, the input deduction tax rate is 6%.
The consulting fees of professional consulting, auditing and other intermediaries can be deducted from the input, and attention should be paid to the selection of general taxpayers.
Meeting expenses
The deduction rate of conference fee and input tax is 6% and 3%.
When the company holds a large-scale meeting, it should ask for a special VAT invoice for the meeting fee (general taxpayer 6%, small-scale taxpayer 3%, current small-scale taxpayer 1%). If the service is listed separately, a separate invoice for the meal fee will be issued, and the input tax for the meal fee cannot be deducted.
training cost
The deduction rate of training fee and input tax is 6% and 3%.
The training fee of the company shall be paid by the special VAT invoice issued by the training unit (6% for general taxpayers, 3% for small-scale taxpayers, and 1% for small-scale taxpayers at present).
office supplies
The tax deduction ratio of office supplies is 13%.
The expenditure of office supplies of enterprises often appears in the cost. If you buy from other individuals, you can't get the special VAT invoice, but if you buy from shopping malls, supermarkets or e-commerce platforms, you can get the special VAT invoice.
Labor protection expenses
Labor protection fee, input tax deduction rate is 13%.
According to the Labor Law and the relevant national labor safety laws and regulations, the expenses of various technical and health care measures, such as improving the working conditions of the company's production personnel, preventing casualties, preventing and eliminating occupational diseases, such as purchasing personal protective equipment and safety supplies for employees, can be deducted from the input tax. But it should be distinguished from welfare expenses. If it is welfare expenses, it shall not be deducted.
note:
The epidemic prevention materials purchased by the company and the epidemic prevention supplies distributed to employees belong to special labor protection articles, and the input tax obtained from the special VAT invoice can be deducted.
Property management fee
Property fee, input deduction tax rate is 6%.
The property fee can be deducted from the special VAT invoice, but it must be actually incurred by the company.
Greening fee
The input tax deduction rate of greening fee is 13% and 9%.
In order to beautify the office environment, if you buy green plants yourself, the tax rate is 9%. Sales invoices or purchase invoices of agricultural products such as seedlings are deducted according to the face value and the tax rate of 9%. If green plants are leased, the applicable tax rate is 13%.
Housing construction cost
For houses and buildings, the input tax deduction rate is 9% and 5%.
23. From April 1 20191day, the taxpayer's real estate or real estate construction-in-progress input tax will not be deducted for two years. The input tax that has not been deducted in the previous two years can be deducted from the output tax during the tax period of 2065438+April 2009.
23.2 If abnormal losses occur to the real estate from which the input tax has been deducted, or its use is changed, and it is exclusively used for simple taxation items, items exempted from value-added tax, collective welfare or personal consumption, the non-deductible input tax shall be calculated according to the following formula and deducted from the current input tax:
Non-deductible input tax = deductible input tax × real estate net value rate
Net value rate of real estate = (net value of real estate ÷ original value of real estate) × 100%
Interest expenses and loan expenses
Interest expense and input deduction tax rate is 6%.
The interest expenses of the loan cannot be deducted, and the related handling fees, consulting fees and consulting fees are not allowed to be deducted.
bank charges
Bank charges, input deduction tax rate is 6%.
The handling fee generated in the process of transfer and remittance can be deducted. You should ask the bank for a special VAT invoice!
insurance expense
26. 1. The input tax deduction rate of labor insurance premium is 6% and 3%.
Obtain a special VAT invoice with a tax rate of 6% (obtained by ordinary taxpayers) to offset the input tax. Remarks: Life insurance is not deductible except the insurance premium paid by special workers.
26.2. The deduction rate of input tax for vehicle insurance and real estate insurance is 6% and 3% respectively.
Obtain special VAT invoices with the tax rate of 6% (obtained by general taxpayers) or 3% (obtained by small-scale taxpayers) for input tax deduction. At present, small-scale special invoices are deducted 1%.
maintenance cost
The deduction rate of maintenance fee and input tax is 13% and 9%.
Repair expenses are used for the repair expenses of tangible movable property, such as automobile repair expenses and mechanical equipment repair expenses13%; For real estate, the tax rate of repair fee is 9%.
Transportation service fee
28. 1 freight service fee, the input tax deduction rate is 9% and 3%.
9% is deducted from the special invoice for transportation expenses obtained by transporting goods; The special invoices issued by or on behalf of small-scale taxpayers are deducted by 3%, and the current deduction is 1%.
28.2 The deduction rate of passenger service fee and input tax is 9% and 3%.
Domestic travel and air transportation expenses incurred by employees of the Company on business shall be deducted as follows:
28.2. 1 If an electronic ordinary VAT invoice is obtained, the tax amount indicated on the invoice shall be verified and deducted.
note:
In 2022, the value-added tax on public transport services such as ferry, bus passenger transport, subway, urban light rail, taxi, long-distance passenger transport and shuttle bus will be exempted. If you get invoices for these services, they may be free invoices and cannot be deducted.
28.2.2 If an air transport e-ticket with passenger identity information is obtained to travel to travel itinerary, the input tax shall be calculated according to the following formula:
Air passenger input tax = (fare+fuel surcharge) ÷( 1+9%)×9%
28.2.3 The input tax for railway tickets with passenger identity information is calculated according to the following formula:
Input tax on railway passenger transport = face value ÷( 1+9%)×9%
28.2.4 If other passenger tickets with passenger identity information such as roads and waterways are obtained, the input tax shall be calculated according to the following formula:
Input tax for transportation of other passengers such as roads and waterways = face value ÷( 1+3%)×3%.
Tokugawa Jun Note:
1, the current downward adjustment of 3% to 1% will not affect the passenger deduction.
According to the Announcement of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs on Deepening the Reform of Value-added Tax (No.39 of 20 19), the input tax that allows taxpayers to purchase domestic passenger transport services is deducted from the output tax.
Taxpayers who obtain other tickets such as roads and waterways with passenger identity information shall calculate the input tax according to the following formula:
Input tax for transportation of other passengers such as roads and waterways = face value ÷( 1+3%)×3%.
Therefore, the adjustment of the 3% levy rate (pre-levy rate) stipulated in Announcement No.2021No.7 does not affect taxpayers to calculate and deduct the passenger input tax by obtaining other tickets with passenger identity information, as stipulated in Announcement No.39.
2. When the ticket is used to deduct the input tax, it must meet the following requirements:
1) Air tickets and train tickets are only allowed to be deducted after April 1, 2065438.
2) Reimbursement personnel are dispatched employees who have signed labor contracts with this unit or are accepted by this unit as employers;
3) It belongs to domestic passenger service; International air tickets reimbursed by employees on business trips abroad are not allowed to be deducted.
4) for production and operation needs; Tax exemption, simple taxable items, personal consumption and collective welfare are not allowed to be deducted.
5) If the VAT electronic ordinary invoice is obtained, the invoice must be typed as A/P company; if it is not typed as A/P company, deduction is not allowed.
note:
■ Only electronic universal tickets can be deducted, but paper ones cannot;
■ The electronic ordinary VAT invoice issued shows "No Tax" in the upper left corner and cannot be deducted.
28.3 For transportation of self-owned vehicles, the deduction rate of input tax is 13% and 5%.
For the bridge and gate tolls paid by the company's own transport vehicles, the deductible input tax shall be calculated according to the toll amount indicated on the toll invoice according to the following formula:
The deductible input tax for bridge and gate tolls = the amount indicated on the bridge and gate toll invoice ÷( 1+5%)×5%?
The gasoline and diesel fees paid by the company's own transport vehicles are deducted according to the tax amount on the obtained special invoice, and the tax rate is 13%.