1, taking pike electron bill, top left corner is done not have " pike " model of written characters, "Tax rate " column shows " not levy " , " the amount of tax to be paid " the pike electron bill that does not show amount, belong to not taxation bill, must not declare touch buckle. Taxpayer is purchased goods, service, service, intangible assets, praedial, taking value added tax buckles duty proof to not agree with lawful law, administrative regulations or Wu of duty of the State Council is in charge of a branch to concern a provision, its input tax must not be touched from inside output tax buckle.
2, the conference cost that agent of company system marketing holds management annual meeting to happen, the skill of post of staff of organization of categorical; company that attributes cost of sales grooms the conference cost that produce, belong to a worker to teach the category of funds, can touch buckle company of input tax; to submit an expense account for the client assumed conference cost, belong to business to serve the category of cost, must not touch deduct input tax.
3, the passenger transportation service that taxpayer purchases, loan service, meal service, dweller serves daily and recreation serves, these bill are not to allow to touch those who deduct value added tax. Coach period average taxpayer obtains touch buckle couplet, when pair of results are compared to was not being returned in audit comparing or notting agree with than be opposite, its input tax also is not to allow those who buckle to touch, did not receive alternate audit to buckle a proof to stay than be being touched to the value added tax of the result wait for below period touch buckle.
4, average taxpayer obtains value added tax after May 1 by 17% or sale of special bill, motor vehicle unites the value added tax that 11% tax rate open bill and custom import value added tax are special pay money book (contain the) that opens before April 30, still press " total bureau of national tax Wu increases the announcement that concerns the issue that ask for a canal about making clear battalion to change further " the regulation is touched deduct input tax.
5, taxpayer purchases goods or answer tax service, pay transport costs, what pay the boy or girl friend of money, must with open touch the sales unit that buckles a proof, unit that provides a service to agree, ability is declared quite touch deduct input tax, the circumstance with bill abhorrent section cannot be touched deduct income tax.
6, value added tax is touched buckle not certain have to to obtain value added tax special bill, of value added tax support the produce bill that buckles a proof to still include to obtain, pike bill and from the unit outside the condition or the individual purchases service, intangible assets praedial perhaps, the duty paid proof that perhaps withholds obligor to obtain.
7, business accounting of average taxpayer accountant is diseased, perhaps cannot provide data of accurate duty Wu quite, ought to answer according to sale and computation of tax rate of value added tax ratal, must not touch deduct input tax, also must not use value added tax special bill.
