Can the input tax on the purchase of fixed assets be deducted in 2009?

Hello, ordinary exams, such as accounting qualification exams, as well as ordinary accounting tests, the input tax on the purchase of fixed assets is still not deductible. This is because the current textbook does not cover the knowledge of the VAT reform in 2009.

However, if it is a certified public accountant exam or a certified tax agent exam, be sure to refer to the latest textbooks! Because the textbooks of these exams are updated every year, they are very time-sensitive!

In addition, I will send you some new regulations that can deduct input tax on fixed assets:

What are the basic provisions that allow the deduction of input VAT on fixed assets?

Answer: (1) The VAT regulations before the amendment stipulate that the input VAT on the purchase of fixed assets shall not be deducted from the output VAT. In order to reduce the burden on enterprises and realize the transformation of value-added tax, the revised VAT regulations delete the provisions on the non-deduction of input tax on the purchase of fixed assets, and allow taxpayers to deduct the input tax on the purchase of fixed assets.

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.

2) According to Article 3 of the 2008 No. 170 Document of Finance and Taxation: the taxpayers of the old industrial base in Northeast China, the old industrial base cities of the six central provinces, and the eastern region of the Inner Mongolia Autonomous Region have been included in the pilot project of expanding the scope of VAT deduction, and the input tax on fixed assets incurred after January 1, 2009 shall no longer be refunded, and the closing balance of the input tax on fixed assets to be deducted before December 31, 2008 (including December 31, the same below) shall be transferred to January 2009 at one timeTax Payable ——— VAT Payable (Input Tax) account.

3) According to the provisions of the 2008 No. 170 document of the Ministry of Finance and Taxation: from January 1, 2009, the input tax incurred by general VAT taxpayers in the purchase (including donation, physical investment) or self-made (including renovation, expansion and installation) of fixed assets can be deducted from the output tax with the special VAT invoice, the customs import VAT special payment certificate and the transportation cost settlement document (hereinafter referred to as the VAT deduction voucher), and the input VAT shall be credited to the "tax payable ——— VAT payable (input tax)" Subjects.

Whether the input tax on the purchase of fixed assets in 2009 can be deducted depends on the specific situation.

1. For general taxpayers.

Purchases made from 1 January 2009 onwards are deductible from input tax if they are movable property, but non-movable property is not deductible.

2. For small-scale taxpayers.

Regardless of whether it is before or after 2009, input tax is not deductible.

Since January 1, 2009, the input VAT incurred by general VAT taxpayers in the purchase (including donation, in-kind investment) or self-made (including renovation, expansion and installation) of fixed assets can be deducted from the output tax with the special VAT invoice, the special payment certificate for import VAT of the customs and the settlement documents of transportation costs (hereinafter referred to as the VAT deduction certificate) (except for motorcycles, cars and yachts for personal use)!

If it is not deductible, it is also explained in the Tax Law. Input tax is taken as its recorded value.

Didn't you say before that fixed assets can be deducted in 2009.

The VAT on the purchase of fixed assets can be deducted, but it needs to be deducted in two years, with 40% of the input VAT in the first year and 60% of the input VAT in the second year.

The input VAT on fixed assets allowed to be deducted by taxpayers refers to the VAT tax amount actually incurred by taxpayers after January 1, 2009 and obtained after January 1, 2009 or calculated on the basis of VAT deduction vouchers. Immovable properties such as houses and buildings are not allowed to be included in the scope of VAT deduction, and cars, motorcycles and yachts are not included in the scope of VAT reform, that is, enterprises are not allowed to deduct the VAT contained in the above fixed assets. Cai Shui No. 2009113 further clarifies that ancillary equipment and ancillary facilities with buildings or structures as the carrier shall be regarded as an integral part of the building or structure, regardless of whether they are separately booked and accounted for in the accounting treatment, and their input VAT shall not be deducted from the output VAT.

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.

Legal basis] Provisional Regulations of the People's Republic of China on Value Added Tax

Article 8 The amount of VAT paid or borne by a taxpayer when he purchases goods or receives taxable services, hereinafter referred to as the purchase of goods or taxable services, shall be the input tax.

The following input VAT is allowed to be deducted from output VAT:

1) The amount of VAT indicated on the special VAT invoice obtained from the seller;

2) The amount of VAT indicated on the special payment certificate for import VAT obtained from the Customs;

3) For the purchase of agricultural products, in addition to obtaining a special VAT invoice or a special payment certificate 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%. Input VAT calculation formula: input VAT = purchase price * deduction rate;

4) If the purchase or sale of goods and the payment of transportation costs in the course 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 7%. The formula for calculating input tax: input tax = amount of transportation costs * deduction rate, the items allowed to be deducted and the adjustment of the deduction rate are determined by ***.

Article 10 of the Provisional Regulations of the People's Republic of China on Value-Added Tax (Revised in 2017) stipulates:

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

1) Purchased goods, services, services, intangible assets and immovable property for the purpose of taxable items under the simplified tax calculation method, value-added tax exemption items, collective welfare or personal consumption;

2) Purchased goods with abnormal losses, as well as related labor services and transportation services;

3) Purchased goods (excluding fixed assets), labor services and transportation services consumed in products and finished products due to abnormal losses;

4) Other items specified in ***.

In addition to the above circumstances, the input VAT can be deducted, therefore, the input VAT on the purchase of fixed assets can be deducted in addition to the above circumstances.

Legal analysis: After the VAT reform, the VAT amount indicated on the special Zaochang invoice obtained by the original general VAT taxpayer for the purchase of services, intangible assets or immovable property is the input VAT amount, which is allowed to be deducted from the output VAT.

Legal basis: Provisions on the Deduction of Input Tax on Fixed Assets

Article 3 The input VAT of motorcycles, automobiles and yachts subject to consumption tax for the self-use of the former general VAT taxpayers shall be allowed to be deducted from the output VAT.

Article 4 Quarrel and Reform If a general VAT taxpayer purchases services, intangible assets or immovable property from an overseas unit or individual, and is required to withhold VAT in accordance with regulations, the input VAT allowed to be deducted from the output VAT shall be the VAT amount indicated on the tax payment voucher for tax payment obtained from the tax authorities or withholding agents.

Article 5 Where a taxpayer deducts input tax with a tax payment voucher, it shall have a written contract, proof of payment and a statement or invoice of an overseas entity awarded by Shengyan. If the information is incomplete, the input tax shall not be deducted from the output tax.

No. Only automobiles, machinery, equipment, etc. used for production and operation can be deducted from taxes, and cars, buildings, etc. cannot be deducted.

1. According to Article 10 of the Provisional Regulations of the People's Republic of China on Value-Added Tax, (1) The input VAT of purchased goods or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption shall not be deducted from the output VAT.

According to Article 25 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax, the input VAT of motorcycles, automobiles and yachts subject to consumption tax for taxpayers' own use shall not be deducted from the output VAT.

Therefore, the input VAT on the purchase of fixed assets other than houses, buildings and their structures, as well as motorcycles, automobiles and yachts subject to consumption tax, is allowed to be deducted from the output VAT from 1 January 2009.

2. "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 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. ”