It is difficult to fill in the detailed list of input tax deduction structure in this period.
I. What if there is no "tax rate or collection rate"
One of the difficulties in filling in the detailed list of input tax deduction structure in this period is that the tax rate and collection rate may not be written on the deduction voucher, or only "* * *". How to fill it out?
Tax-free invoice. The most common is that catering enterprises deduct the sales invoices of duty-free agricultural products. At this time, the tax rate column is "* * *", and the actual deduction rate is 13%, which should be classified as "input at 13% tax rate", and the tax amount is the purchase price multiplied by 13%. Taxpayers who implement the approved deduction method of input tax of agricultural products value-added tax shall fill in and calculate the deducted input tax in the corresponding columns according to the tax rate corresponding to the deduction rate of input tax of agricultural products value-added tax.
Difference invoice. The taxpayer obtains the special VAT invoice issued by the differential tax invoicing function in the new VAT invoice management system, and fills in the tax amount indicated on the tax deduction certificate in the corresponding column according to the tax rate or collection rate corresponding to the actually purchased service, real estate or intangible assets. For example, as shown in the figure below, the calculation process is (2,000,000-1200,000)/(1+5%) * 5% = 38095.24. According to the actual business, it can be judged as "5% levy rate input".
Other deduction vouchers. Other deduction vouchers are mainly special payment letters for customs import value-added tax, purchase invoices or sales invoices of agricultural products, and tax payment vouchers withheld and remitted, and the relevant columns of "by tax rate or collection rate" are also filled in according to the corresponding deduction tax rate or collection rate.
Two types of input taxes are not reflected in this table.
Input tax allowed to be deducted from real estate: the list of input tax structure deducted in this period only includes the one-time deduction of input used for purchasing and building real estate;
Certificate of deduction of input tax of foreign trade enterprises: refers to the input tax allowed to be deducted in the certificate of goods exported to domestic sales issued by the export tax rebate department of the tax authorities.