What are the rules that can be deducted from input tax?

The newly revised VAT regulations stipulate that if the VAT deduction vouchers obtained by taxpayers for the purchase of goods or taxable services (special VAT invoices, special payment certificates for customs import VAT, agricultural product purchase invoices, agricultural product sales invoices, transportation cost settlement documents) comply with laws, administrative regulations or relevant provisions of the competent tax authorities, the input tax can be deducted from the output tax.

General taxpayers can deduct special VAT invoices related to production and operation (except for consumer goods).

Which items are not allowed to deduct the input tax, welcome to follow, like, the next wonderful content recommendation, please send a private message or** 1. According to Article 10 of the Provisional Regulations of the People's Republic of China on Value-Added Tax (Order No. 691), the input tax of the following items shall not be deducted from the output tax: 1. Purchased goods, services, services, intangible assets and immovable property for the purpose of calculating the tax by the simplified tax calculation method, the items of the hidden value tax of the increase in delay, collective welfare or personal consumption 2. Purchased goods with abnormal losses, as well as related labor services and transportation services in Tuzhou 3. Purchased goods (excluding fixed assets), labor services and transportation services consumed in products and finished products with abnormal losses 4. Other items specified in *** 2. According to Article 27 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" in Annex I of the Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36), The input VAT of the following items shall not be deducted from the output VAT: 1. Purchased goods, processing and repair services, services, intangible assets and immovable property used for the taxable items of the simplified tax calculation method, the items exempt from VAT, collective welfare or personal consumption.

The fixed assets, intangible assets and immovable properties involved in them only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and immovable properties dedicated to the above-mentioned items. The taxpayer's social and entertainment consumption belongs to personal consumption 2. Purchased goods with abnormal losses, as well as related processing, repair and repair services and transportation services 3. Purchased goods (excluding fixed assets), processing, repair and repair services and transportation services consumed in products and finished products with abnormal losses 4. Immovable property with abnormal losses, as well as purchased goods, design services and construction services consumed by the immovable property 5. Purchased goods consumed by the construction of immovable property with abnormal losses, Design services and architectural services. Taxpayers' new construction, reconstruction, expansion, repair and decoration of immovable property belong to the construction of immovable property in progress 6, the purchase of loan services, catering services, residents' daily services and entertainment services 7, and other circumstances stipulated by the Ministry of Finance and the State Administration of Taxation.

The goods mentioned in subparagraphs (4) and (5) of this article refer to the materials and equipment that constitute the real estate entity, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communications, gas, fire protection, air conditioning, elevators, electrical, intelligent building equipment and supporting facilities. The contents specified in the annex to this notice shall be implemented from May 1, 2016, unless otherwise specified in the implementation time. The input VAT of the investment and financing advisory fees, handling fees, consulting fees and other expenses directly related to the loan paid by the taxpayer to the lender for receiving loan services shall not be deducted from the output VAT.

The emotions that are not allowed to deduct input tax are as follows:

1. The input tax used for non-production and operation projects shall not be deducted;

2. The input tax of Qin Duanyou used for abnormal loss items shall not be deducted;

3. Purchased loan services, catering services, residents' daily services and entertainment services shall not be deducted.

The circumstances under which input VAT is not deductible are:

1. The input tax used for non-production and operation projects shall not be deducted;

2. The input tax used for abnormal loss items shall not be deducted;

3. The purchased loan services, catering services, residents' daily services and entertainment services shall not be deducted.

China's value-added tax implements the purchase deduction law, that is, the taxpayer calculates the output tax according to the sales amount when the taxpayer requests to return to the taxable line, and when purchasing goods, services, services, intangible assets or immovable property, the tax paid or borne is the input tax, and the input tax is allowed to be deducted from the output tax. In this way, it is equivalent to taxing only the value-added part of the taxable activity. When the output tax is less than the tax on the basis of hunger, the part that is insufficient for deduction can be carried forward to the next period for further deduction.

Therefore, the input tax must first comply with the above provisions, which belongs to the purchase of goods, services, services and intangible assets, etc., and the second is to obtain a special VAT invoice or other invoices that meet the requirements before it can be deducted.