Annex/kloc-0 of the Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36): Article 27 of the Implementation Measures for Changing Business Tax to VAT stipulates that the input tax of the following items shall not be deducted from the output tax:

(six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services.

Extended data:

First, the deductible input tax in the transformation of value-added tax and its treatment:

Taxpayers' input tax can be deducted according to regulations: purchasing (including accepting donations and in-kind investments, the same below) fixed assets; Self-made (including reconstruction, expansion and installation, the same below) purchased goods or taxable services of fixed assets.

For the fixed assets obtained through financial leasing, the lessor shall pay the value-added tax in accordance with the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Levying Turnover Tax on Financial Leasing Business (Guo [2000] No.514); Transportation expenses paid by fixed assets.

Two, the transformation of value-added tax can not be deducted from the input tax and accounting treatment

When taxpayers purchase fixed assets under the following circumstances, their input tax shall not be deducted in accordance with the provisions of document No. 156: fixed assets are dedicated to non-taxable items (excluding the fixed assets in construction mentioned in document No. 156, the same below).

Special fixed assets for tax-free projects; Fixed assets dedicated to collective welfare or personal consumption; Fixed assets are automobiles and motorcycles subject to consumption tax; Provide fixed assets used by institutions that are not included in the scope of application of document 156.

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