" the announcement that reforms concerned policy about deepening value added tax " (announcement of total office of customs of total bureau of Wu of duty of Ministry of finance 2019 the 39th, the following abbreviation 39 announcement) stipulated taxpayer purchases service of domestic passenger transportation, its input tax allows to be touched from inside output tax buckle. This period we spread out from this heat, sum up newest input tax not to grant to reach 5 kinds of state that smash.
One, obtained what do not accord with a regulation to touch buckle a proof
Show level, what can you touch the proof that deducts input tax to have? How are each to touch those who deduct tax payment?
(one) sale of special bill, motor vehicle unites value added tax bill, collect fees electron of highway pike value added tax is common bill: Need attestation or choose through ticking off affirm means is touched buckle par the amount of tax to be paid;
(2) custom import value added tax is special pay money book: Need newspaper sends " custom duty paid proof is touched buckle detailed list " , apply for audit comparing to be opposite;
(3) produce buys bill to perhaps sell bill:
1. from according to simple and easy the 3% miniature taxpayer that impose value added tax of rate computation pay obtain according to of plan duty method value added tax is special of bill, with value added tax the amount that makes clear on special bill and the deduction of 9% lead computational input tax;
2. is obtained (open) produce sells bill or buy bill, lead computational input tax with produce sells bill or buying the produce purchase price that makes clear on bill and the deduction of 9% .
3. taxpayer purchases the produce that is used at production is sold or entrusting be commissioned to machine goods of 13% tax rate, lead computational income tax rate according to the deduction of 10% .
4. taxpayer purchases produce to be used at production is sold or entrusting be commissioned to machine goods of 13% tax rate to use what other goods serves at producing a sale again already, the produce input tax that business accounting is used at producing a sale or ought to entrust be commissioned to machine goods of 13% tax rate and other goods service respectively. Did not part of business accounting, unified with value added tax special bill or custom import the appreciation the amount of tax to be paid that value added tax makes clear on book of special pay money to be input tax, or the produce purchase price that buy bill with produce or makes clear on sale bill and the deduction of 9% lead computational input tax.
Pike of 5. bridge, brake buckles a proof to touch with pike bill, computation is touched deduct value added tax. Pike of the bridge, brake can be touched buckle the amount ÷ that makes clear on bill of pike of bridge of input tax = , brake (1+5% ) × 5%
(4) duty paid proof: Ought to have written contract, pay pair of Zhang of the unit outside proof and condition are odd or bill. The data is not complete, its input tax must not be touched from inside output tax buckle.
(5) purchase service of domestic passenger transportation, its input tax allows to be touched from inside output tax buckle, taxpayer did not obtain value added tax of special bill, of short duration determines input tax according to the following regulation:
1. obtains electron of value added tax of average bill, for the amount of tax to be paid that makes clear on bill;
2. obtains the aviation that makes clear passenger capacity information to carry sheet of journey of electronic passenger ticket, to calculate according to following formula input tax: = of input tax of aviation passenger transportation (fare + fuel surtax) ÷ (1+9% ) × 9%
3. acquires the railroad ticket that makes clear passenger capacity information, for according to input tax of following and formulary calculative: ÷ of par amount of = of input tax of railroad passenger transportation (1+9% ) × 9%
4. acquires the other passenger ticket such as the highway that makes clear passenger capacity information, canalage, according to input tax of following and formulary computation: The ÷ of par amount of = of input tax of other passenger transportation such as highway, canalage (1+3% ) × 3%
2, must not open value added tax the project of special bill must not be touched deduct input tax
Serial number
Must not open value added tax special bill
File basis
1
Buy what just be consumer individual
Value added tax of People's Republic of China is temporary byelaw
2
Sell free goods, the except that total bureau of law, code and national tax Wu has a regulation additionally (if enterprise of state-owned commissariat purchase and sale sells duty-free agriculture products,can leave)
Duty delivers the state 2006 〕 of 〔 156
3
Cap of retail smoke, wine, food, dress, shoe (do not include labor insurance special share) , the consumable such as cosmetic
Duty delivers the state 2006 〕 of 〔 156
4
Him sale uses the fixed assets that pass, applicable and simple and easy method is depended on 3% collect rate decrease by 2% impose policy of value added tax
Country 2009 〕 of tax case 〔 90
5
Taxpayer sells secondhand goods
Country 2009 〕 of tax case 〔 90
6
Sheet collects serous station sale to be not blood of body of clinical choose and employ persons
Country 2009 〕 of tax case 〔 456
7
Outside exporting goods service to be enraged except the water and electricity that inputs special section, export business and other unit must not open value added tax special bill.
Total bureau announcement 2012 24
8
Execute value added tax to retreat (avoid) the value added tax of tax measure 0 tax rate should tax service must not open value added tax special bill.
Total bureau announcement 2014 11
9
Financial commodity is made over
2016 〕 of wealth tax 〔 36 accessory 2
10
Broker representative serves, perhaps go to the governmental sex fund that entrusts square collection sex of government affairs course of study collects fees
2016 〕 of wealth tax 〔 36 accessory 2
11
Provide travel service, to travel the service buys square collection and pay fee
2016 〕 of wealth tax 〔 36 accessory 2
12
Taxpayer provides service of the bag outside manpower resource, accumulation fund of the social insurance to the salary that entrust square collection and extends for you and acting pay, housing
2016 〕 of wealth tax 〔 47
13
Offer a service to send a service (safe protection serves) choose balance pay taxes, use at paying a service to send employee to collection of the unit that use worker worker (safe protection employee) salary, welfare and the charge that handle accumulation fund of social insurance and housing for its
Total bureau announcement 2016 47, total bureau announcement 2016 68
14
Not levy project, detailed sees an article: Who said bill to be about to pay tax, you still may not know 3 secrets!
Total bureau announcement 2016 53
15
The unit outside the condition passes center of exam of Ministry of Education and unit of its directly under to begin an exam in churchyard, for you the exam fee that collection pays the unit outside the condition
Total bureau announcement 2016 69
16
Taxpayer provides visa representative service, to the certificate fee that the service accepts square collection and pays for you, attestation
Total bureau announcement 2016 69
17
Taxpayer representative entrance avoids the goods that imposes import value added tax by the regulation, to the money that entrust square collection and pays for you
Total bureau announcement 2016 69
18
The professional work of tax of business tax experience that taxpayer produces before May 1, 2016
Total bureau announcement 2017 11
19
Aviation carries sale agent enterprise to offer representative of churchyard airline ticket to serve
Total bureau announcement 2018 the 42nd
3, the input tax that produces management item with Yu Fei must not be touched buckle
With Yu Jian easy plan duty method plan duty project, avoid ask for project of value added tax, collective welfare or the individual consumes purchase goods, service, service, intangible assets and praedial;
(one) value added tax is abided by impose the principle that buckles duty to agree, ask for how to much buckle, not levy or avoid tax regulations not to deduct tax. The purchased goods etc that is used at collective welfare or individual consumption should tax act, be not use at company production to manage, also have no right to ask to touch deduct tax payment.
(2) value added tax is levy of offset expenses conduct, consumption of intercourse dinner party is activity of a kind of unripe active spending, and intercourse dinner party is consumed consume with the individual hard accurate differentiate, because this provides intercourse dinner party,consumption and individual consumption do not grant to touch deduct tax payment.
(3) involved fixed assets, intangible assets, praedial, point to only special the fixed assets at afore-mentioned projects, intangible assets, praedial. Happen hold <> concurrently those who be used at afore-mentioned projects is OK touch buckle. Because fixed assets, intangible assets, praedial project happens,hold those who use a case concurrently more, and scale hard accurate and divisional. Policy chose the special processing principle that is helpful for taxpayer.
(4) taxpayer purchases sex of other rights and interests no matter intangible assets is special Yu Jian easy plan duty method plan duty project, avoid ask for project of value added tax, collective welfare or individual consumption, still hold concurrently use at afore-mentioned do not allow to touch deduct an item, all can touch deduct input tax. Because intangible assets covers sex of other rights and interests,the reason is the range is very wide, often involve taxpayer to produce each sides that run, without specific use target.
4, use at be not the input tax of normal loss project to must not be touched to buckle
(one) be not normal losing to purchase goods, and relevant treatment repairs service of make repairs and supply replacements and traffic to carry a service.
(2) be not normal losing to be in what bad news of product, manufactured goods place uses to purchase goods (do not include fixed assets) , treatment repairs service of make repairs and supply replacements and traffic to carry a service.
(3) blame is normal losing is praedial, and this praedial place bad news uses purchase service of goods, design and construction service.
(4) blame is normal losing is praedial service of goods, design and construction service are purchased in what build project place bad news to use.
Taxpayer is built, rebuild, extend, reparative, adornment is praedial, all belong to praedial in build a project.
Basis " business tax changes impose value added tax pilot executive method " (2016 〕 of wealth tax 〔 36 accessory 1) the 28th the 3rd section provision, be not normal loss is to because manage not to be pooh-poohed to cause goods to be deteriorated by pilfer, missing, mildew and rot,point to, and because lawbreaking code causes goods praedial perhaps be confiscated lawfully, destroy by melting or burning, demolished condition. Afore-mentioned blame are normal the loss is by taxpayer oneself the reason is caused bring about, its loss should be not assumed by the country, consequently taxpayer has no right to ask to touch deduct input tax. Be not all happening of damage praedial all do not get income to touch buckle, only lawbreaking code is caused praedial be confiscated lawfully, destroy by melting or burning, remove condition, ability need makes income turn to praedial input tax the processing that go out.
5, purchased loan service, meal service, dweller serves daily and recreational service must not be touched buckle.
(one) input tax of expenses of loan service interest must not be touched buckle, because do not accord with chain of value added tax to concern, according to value added tax " way way asks for way way to buckle " principle, to dweller deposit accrual not levy, because this is right,input tax of loan interest expenses does not grant to touch buckle.
(2) average taxpayer buys meal service, dweller to serve with recreation daily, hard accurate limitting the target that accepts a service is enterprise or individual, because this input tax must not be touched from inside output tax,buckle. Room service and travel service did not include must not touch deduct an item, because these two industries attribute the trade of state-private consumption half.
(3) passenger transportation service also is to belong to hard accurate limitting is individual consumption or business spending, why 39 announcement stipulate taxpayer purchases service of domestic passenger transportation, does its input tax allow to be touched from inside output tax buckle? Analytic reason is as follows:
The carriage service that 1. purchases buyer to be able to offer relevant data to prove its buy is be used at production to manage and not be to be used at the individual to consume.
Real name of trade of 2. passenger transport is made and system of bill of value added tax upgrades the development of edition and system of bill of electron of value added tax, be bill of value added tax open square bill information and accept square bill message to be compared in real time likely to was being offerred.
Expenses of 3. poor travelling expenses, transportation is belonged to with the enterprise production runs relevant cost, can change a product or go in the cost of the service. Hypothesis end item every 100 yuan in the cost of poor travelling expenses that contains 5 yuan, to selling a levy, but income must not be touched buckle (upriver transportation enterprises already had paid tax) , cause repeat levy, make value added tax is touched buckle chain to rupture.
4. needs the industry with travelling expenses more happening, it is the company with labour cost bigger proportion commonly, like contemporary service course of study, outside the bag serves industry, can touch deduct input tax less, if can allow,touch the tax that deducts passenger transport bill to will reduce these trades to lose.
On put together, we set out from principle of value added tax, combed input tax not to grant to reach 5 kinds of state that smash, it is to obtain what do not accord with a regulation to touch respectively buckle a proof, the project of special to must not opening value added tax bill opened special bill, with Yu Fei production is managed, be not normal loss project, and the input tax that purchases loan service, meal service, dweller to serve with recreation daily must not be touched buckle.
