The purchase of goods or services (labor services) as stipulated in Article 10 of the revised Provisional Regulations on Value-added Tax in People's Republic of China (PRC) obtains value-added tax? Tickets can only be ordinary tickets? Ticket use:

Article 10 of the revised Provisional Regulations of People's Republic of China (PRC) on Value-added Tax shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT exempted items, collective welfare or personal consumption;

(2) Abnormal losses of purchased goods and related taxable services;

(3) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses;

(four) consumer goods for taxpayers' own use as prescribed by the competent departments of finance and taxation of the State Council.

The Provisional Regulations of People's Republic of China (PRC) on Value-added Tax is a temporary regulation on the collection of value-added tax. The object of collection is "units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of People's Republic of China (PRC), and are taxpayers of value-added tax". The revised new VAT regulations and detailed rules will be implemented on June 65438+ 10 1 day, 2009.

Extended information "Provisional Regulations of People's Republic of China (PRC) on Value-added Tax"

Article 2 VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.

Baidu Encyclopedia-Provisional Regulations on Value-added Tax in People's Republic of China (PRC)