The State Council has decided to implement the VAT reform nationwide from June 5438+ 10/day, 2009. The core of value-added tax transformation reform is to allow the deduction of value-added tax included in the purchase of fixed assets when calculating the value-added tax payable. The following are the VAT deduction regulations I have compiled. Welcome to read!

I. Scope of allowable deduction of input tax

Scope and Tax Amount of Allowable Deduction Because the fixed assets within the scope of VAT taxation are mainly machines, machinery, means of transport and other equipment, tools and appliances related to production and operation, the fixed assets allowed to be deducted after the transformation and reform of VAT are also within the above scope. The service life of fixed assets allowed to be deducted must exceed 12 months. Obviously, whether houses and buildings are included is the main difference between the treatment of fixed assets by value-added tax and enterprise income tax.

Since June 5438+ 10/day, 2009, the input tax of fixed assets purchased (including donations and in-kind investments) or made by general VAT taxpayers (including reconstruction, expansion and installation) can be deducted from the output tax by special VAT invoices, special customs import VAT payment books and transportation expense settlement vouchers. The input tax on fixed assets that taxpayers are allowed to deduct refers to the value-added tax that taxpayers actually incurred after 65438+ 10/in 2009, obtained on the value-added tax deduction voucher issued after 65438+1 0/in 2009 or calculated according to the value-added tax deduction voucher.

From August, 20 13, the input tax incurred by general VAT taxpayers in buying cars can be deducted from the output tax with special VAT invoices, special customs payment books for VAT imports and transportation expense settlement vouchers.

Two. Non-deductible scope The input tax of the following items shall not be deducted from the output tax:

1. The input tax on fixed assets used for non-VAT taxable items, VAT exemption items, collective welfare or personal consumption shall not be deducted. Non-VAT taxable items refer to providing non-VAT taxable services, transferring intangible assets, selling real estate and real estate projects under construction. Personal consumption includes social entertainment expenses.

Fixed assets such as machinery, machinery and means of transport are often used to produce taxable and duty-free goods. If it cannot be divided by sales, the input tax can be deducted. In other words, only the fixed assets input tax specially used for non-tax items and tax-free items cannot be deducted, and other mixed fixed assets can be deducted. Therefore, fixed assets used for VAT taxable items (excluding VAT exemption items) and non-VAT taxable items, VAT exemption items, collective welfare or personal consumption are allowed to be deducted from the input tax.

2. The input tax on the purchase of fixed assets due to abnormal losses shall not be deducted. Abnormal losses refer to losses such as theft, loss, mildew and deterioration caused by poor management.

3. The input tax on the purchase and construction of fixed assets consumed by products in process and finished products with abnormal losses shall not be deducted.

4. The input tax of taxpayers' self-use consumer goods that shall not be deducted according to the provisions of the competent departments of finance and taxation of the State Council. Yachts, cars and motorcycles owned by individuals who collect consumption tax have nothing to do with the technological improvement of enterprises and the renewal of production equipment, and are easily mixed with production and business supplies to calculate the input tax deduction. In order to plug the tax loopholes and learn from international practice, the input tax on motorcycles, cars and yachts used by taxpayers is not deductible. However, if it is sold after outsourcing and belongs to ordinary goods, the input tax can still be deducted.

5. The transportation expenses of the above four fixed assets and the transportation expenses of selling tax-free fixed assets shall not be deducted from the output tax.

It must be noted that houses, buildings and fixed assets under construction for real estate shall not be deducted from the input tax.

First, houses and buildings are not allowed to deduct the input tax regardless of whether they are related to production and operation.

Second, fixed assets under construction for real estate are not allowed to deduct input tax. After the transformation, the goods or services purchased for fixed assets such as machinery and equipment are allowed to be deducted, and only the goods or services used for real estate projects under construction are not allowed to be deducted. Real estate refers to property that cannot be moved or will change its nature and shape after moving, including buildings, structures and other land attachments. The real estate newly built, rebuilt, expanded, repaired and renovated by taxpayers belong to real estate projects under construction and cannot be deducted from the input tax.

What is the impact of the reform of the camp on the original VAT taxpayer?

From May of 16 to May of 1 year, a nationwide pilot project was launched to change business tax to value-added tax, and all business tax taxpayers such as construction, real estate, finance and life service industries were included in the pilot scope, and business tax was changed to value-added tax. What is the impact of the reform of the camp on the original VAT taxpayer?

note:

The original VAT taxpayer refers to the taxpayer who pays VAT in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on VAT (Order No.538 of the State Council) (hereinafter referred to as the Provisional Regulations on VAT).

input tax

1. Purchase of services, intangible assets or real estate-can be deducted.

The original VAT general taxpayer purchases services, intangible assets or real estate, and the VAT indicated on the special VAT invoice obtained is the input tax, which can be deducted from the output tax.

For real estate acquired after May of 1, 2065438 and accounted as fixed assets in the accounting system, or real estate projects under construction acquired after May of 1, 20 16, the input tax will be deducted from the output tax in two years from the date of acquisition, with the deduction ratio of 60% in the first year and 40% in the second year.

The above two-year deduction does not apply to the input tax of real estate leased by finance and temporary buildings and structures built on the construction site.

2. Motorcycles, cars and yachts subject to consumption tax for personal use-can be deducted.

The input tax of motorcycles, automobiles and yachts for which the original VAT general taxpayer collects consumption tax for his own use is allowed to be deducted from the output tax.

Purchase services, intangible assets or real estate from overseas units or individuals.

If the original VAT general taxpayer purchases labor services, intangible assets or real estate from overseas units or individuals, and the VAT should be withheld according to the regulations, the input tax allowed to be deducted from the output tax is the VAT indicated on the tax payment receipt obtained from the tax authorities or withholding agents.

Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax.

Buy goods and services

If the original VAT general taxpayer purchases goods or accepts processing, repair and replacement services for the items listed in sales service notes, intangible assets or real estate, it does not belong to the non-VAT taxable items mentioned in Article 10 of the Provisional Regulations on VAT, and its input tax amount is allowed to be deducted from the output tax amount.

The scope of purchasing services, intangible assets or real estate that cannot be deducted.

When the original VAT general taxpayer purchases labor services, intangible assets or real estate, the input tax of the following items shall not be deducted from the output tax:

(1) is used for simple tax items, VAT exemption items, collective welfare or personal consumption. The intangible assets and real estate involved only refer to the intangible assets dedicated to the above projects (excluding other equity intangible assets) and real estate.

Taxpayers' social and entertainment consumption belongs to personal consumption.

(2) Abnormal losses. Purchased goods, and related processing, repair and replacement services and transportation services.

(3) Abnormal loss of purchased goods (excluding fixed assets), processing, repair and replacement services and transportation services consumed by products in process and finished products.

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

(5) Goods purchased, design services and construction services consumed by abnormal losses of real estate projects under construction.

Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.

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

(seven) 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.

The goods mentioned in items (4) and (5) above refer to the materials and equipment that constitute the real estate entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities.

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.

Deal with non-deductible cases.

(1) In the case of purchasing services for which the input tax has been deducted, the input tax shall be deducted from the current input tax (except for simple taxable items and VAT-exempt items) in case of the circumstances specified in point 5 above; If the input tax cannot be determined, the deductible input tax shall be calculated according to the actual cost of the current period.

(2) For intangible assets or real estate whose input tax has been deducted, the non-deductible input tax shall be calculated according to the following formula:

Non-deductible input tax = net value of intangible assets or real estate × applicable tax rate

The use of deductible items is changed and used for treatment when deductible items are available.

According to Article 10 of the Provisional Regulations on Value-added Tax and the above-mentioned fifth point, if the use of fixed assets, intangible assets and real estate that cannot be deducted and the input tax is not deducted changes, the taxable items that can be used to allow the input tax to be deducted can be calculated according to the following formula in the next month when the use changes, according to the legal and valid VAT tax deduction certificate:

Deductible input tax = net value of fixed assets, intangible assets and real estate /( 1+ applicable tax rate) × applicable tax rate

The above-mentioned deductible input tax shall obtain a legal and effective VAT deduction certificate.

In terms of the final VAT tax credit,

If the original general VAT taxpayer owns sales services, intangible assets or real estate at the same time, the tax amount retained at the end of the VAT period as of the date of inclusion in the pilot reform of the camp shall not be deducted from the output tax amount of sales services, intangible assets or real estate.

Mixed sales problem

If a sales behavior involves both goods and services, it is mixed sales. Units and individual industrial and commercial households engaged in the production, wholesale and retail of goods shall pay value-added tax according to the goods sold; Other units and individual industrial and commercial households mixed sales behavior, should pay value-added tax according to sales services.

The above-mentioned units and individual industrial and commercial households engaged in commodity production, wholesale and retail include units and individual industrial and commercial households mainly engaged in commodity production, wholesale and retail and engaged in sales services.