Whether the water and electricity charges and construction materials used for construction in progre

Article 10 The input VAT of the following items shall not be deducted from the output VAT:

1) Purchased goods or taxable services used for non-VAT-taxable items, VAT-exempt items, collective welfare or personal consumption;

Article 21 The term "purchased goods" as used in Item (1) of Article 10 of the Regulations does not include fixed assets that are used for both value-added tax taxable items (excluding value-added tax exempt items) and non-value-added tax taxable items, value-added tax exemption (hereinafter referred to as tax-exempt) items, collective welfare or personal consumption.

The term "fixed assets" as used in the preceding paragraph refers to machines, machinery, means of transport and other equipment, tools, and appliances related to production and operation with a service life of more than 12 months.

Article 22 The term "personal consumption" as used in item (1) of Article 10 of the Regulations includes taxpayers' social entertainment consumption.

Article 23 The term "non-value-added tax taxable items" mentioned in Item (1) of Article 10 of the Regulations and these Detailed Rules refers to the provision of non-value-added tax taxable services, the transfer of intangible assets, the sale of immovable property and the construction of immovable property.

"Immovable property" as used in the preceding paragraph refers to property that cannot be moved or that will cause a change in nature or shape after being moved, including buildings, structures, and other land attachments.

Taxpayers' new construction, reconstruction, expansion, repair and decoration of immovable property are all immovable property projects under construction.

Article 24: The term "abnormal losses" as used in Article 10 (2) of the Regulations refers to losses caused by theft, loss, mildew and deterioration due to poor management.

Article 25 The input VAT of motorcycles, automobiles and yachts subject to consumption tax for the taxpayer's own use shall not be deducted from the output VAT.

The buildings mentioned in the second paragraph of Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax refer to the houses or places used for people to produce, live and other activities in them, specifically the houses with the first two digits of "02" in the "Classification and Classification of Fixed Assets" (GB T14885-1994); The so-called structures refer to the artificial structures that people do not produce and live in, specifically the structures with the first two digits of "03" in the "Classification and Classification of Fixed Assets" (GB T14885-1994); The term "other land attachments" refers to mineral resources and plants growing on the land.

The electronic version of the classification of fixed assets (GB T14885-1994) can be found in the Ministry of Finance or the State Administration of Taxation.

Ancillary equipment and ancillary facilities with buildings or structures as the carrier, regardless of whether they are separately booked and accounted for in accounting treatment, shall be regarded as an integral part of the building or structure, and their input VAT shall not be deducted from the output tax. Ancillary equipment and supporting facilities refer to: water supply and drainage, heating, sanitation, ventilation, lighting, communications, gas, fire protection, air conditioning, elevators, electrical, intelligent building equipment and supporting facilities.

It is not deductible for immovable property.

Legal analysis: Utility bills can be deducted, as long as the enterprise is a general taxpayer and obtains VAT invoices related to production and operation. The amount of VAT paid or borne by a taxpayer for the purchase of goods or the receipt of taxable services (hereinafter referred to as the purchase of goods or taxable services) shall be the input tax of Dongchan.

The following input VAT is allowed to be deducted from the output VAT: 1. The VAT amount indicated on the special VAT invoice obtained from the seller. 2. The amount of value-added tax indicated on the special payment letter for the customs import value-added loss and congratulatory tax obtained from the customs.

3. For the purchase of agricultural products, in addition to obtaining special VAT invoices or special payment certificates for customs import VAT, the input VAT shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice of agricultural products and the deduction rate of 13%. The formula for calculating input tax: input tax = purchase price deduction rate.

4. If the goods are purchased or sold and the transportation costs are paid in the process of production and operation, the input tax shall be calculated according to the amount of transportation costs indicated on the transportation cost settlement documents and the deduction rate of 11%. The formula for calculating input tax: input tax = amount of transportation expenses Deduction rate.

5. In addition to obtaining VAT invoices for exclusive sales and distribution, the input tax shall be calculated according to the amount of transportation costs indicated on the transportation cost settlement documents and the deduction rate of 7%. Calculation formula of input tax: input tax = amount of transportation costs Deduction rate The amount of transportation costs refers to the transportation costs (including railway temporary pipeline and railway special line transportation costs) and construction ** indicated on the transportation cost settlement documents, excluding other miscellaneous expenses such as loading and unloading fees and insurance premiums.

Legal basis: Article 1 of the Provisional Regulations of the People's Republic of China on Value-Added Tax (hereinafter referred to as "Labor Services"), sales of services, intangible assets, immovable property and imported goods within the territory of the People's Republic of China shall be VAT payers and shall pay VAT in accordance with these Regulations.

Summary. Hello dear, the water bill of the waterworks is a simple tax, and the input tax is not deductible. The input tax on the construction of the workshop is also not deductible.

Is the input tax on office building construction deductible? The installation project is generally taxable9, and the water pipes and accessories consumed and the concrete used for fixing the water pipes can be deducted from <>the input tax

Can the input tax of the materials used in the installation works related to water supply be deducted by the water company?

Hello dear, the water bill of the leaky potato waterworks is a simple tax, and the input tax is not deductible. The input tax on the construction of the workshop is also not deductible. Is the input tax on office building construction deductible?

The installation project is generally taxable9, and the water pipes consumed and the materials used to return the imitation parts and the concrete used for the fixed water pipes can be deducted from <>the input tax

Hello dear, the water bill of the leaky potato waterworks is a simple tax, and the input tax is not deductible. The input tax on the construction of the workshop is also not deductible. Is the input tax on office building construction deductible?

The installation project is generally taxable9, and the water pipes consumed and the materials used to return the imitation parts and the concrete used for the fixed water pipes can be deducted from <>the input tax

Hello dear, the water bill of the leaky potato waterworks is a simple tax, and the input tax is not deductible. The input tax on the construction of the workshop is also not deductible. Is the input tax on office building construction deductible?

The installation project is generally taxable9, and the water pipes consumed and the materials used to return the imitation parts and the concrete used for the fixed water pipes can be deducted from <>the input tax

Hello dear, the water bill of the leaky potato waterworks is a simple tax, and the input tax is not deductible. The input tax on the construction of the workshop is also not deductible. Is the input tax on office building construction deductible?

The installation project is generally taxable9, and the water pipes consumed and the materials used to return the imitation parts and the concrete used for the fixed water pipes can be deducted from <>the input tax

Hello dear, the water bill of the leaky potato waterworks is a simple tax, and the input tax is not deductible. The input tax on the construction of the workshop is also not deductible. Is the input tax on office building construction deductible?

The installation project is generally taxable9, and the water pipes consumed and the materials used to return the imitation parts and the concrete used for the fixed water pipes can be deducted from <>the input tax

Hello dear, the water bill of the leaky potato waterworks is a simple tax, and the input tax is not deductible. The input tax on the construction of the workshop is also not deductible. Is the input tax on office building construction deductible?

The installation project is generally taxable9, and the water pipes consumed and the materials used to return the imitation parts and the concrete used for the fixed water pipes can be deducted from <>the input tax

For the input tax deduction of water and electricity charges, check and authenticate according to the received paper invoices on the Zengyuan Positive Net Value Tax Integrated Service Platform, then apply for statistics, confirm the signature, and then fill in the corresponding column of the input tax amount in Schedule II of the value-added clearance or tax return.

Borrow: Administrative Expenses - Utilities, Borrow: Manufacturing Expenses - Utilities, Borrow: Taxes Payable - VAT Payable - Input Tax, Credit: Bank Deposits, etc.

No. The electricity used for real estate projects under construction and employees' daily life shall not be deducted.