Answer: According to Article 27 of Caishui [20 1 6] No.36 Annex/KLOC-0, "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.
(2) Goods purchased with abnormal losses and related processing, repair and transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses.
(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 under construction. Taxpayers build, rebuild, expand, repair and decorate real estate, which belongs to 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) of this article refer to materials and equipment that constitute real estate entities, 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. "
If used in the above documents, the input tax shall not be deducted from the output tax; Otherwise it can be deducted in full, so the recruitment fee invoice can be deducted from the input tax.
What does VAT invoice mean?
VAT invoices are supervised by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and are only used by general VAT taxpayers. It is not only an important accounting voucher for taxpayers to reflect their economic activities, but also a legal voucher for the seller's tax obligation and the buyer's input tax. It is an important, decisive and legal special invoice in value-added tax calculation and management.
Carrying out special invoices for value-added tax is a key step of value-added tax reform. Different from ordinary invoices, special VAT invoices not only have the function of commercial vouchers, but also have the function of paying VAT to sellers. More importantly, the special VAT invoice links all the links of a product from initial production to final consumption, which maintains the integrity of tax and embodies the role of VAT.