Can piano accessories be deducted from input tax?

1. Piano accessories can be deducted from the input tax

The Interim Regulations and the Detailed Rules for the Implementation stipulate that if a taxpayer uses purchased goods or taxable services for non-taxable items, for tax-exempt items, for collective welfare or personal consumption, or suffers abnormal losses, the input VAT shall not be deducted from the output VAT.

1. Purchases (including donations and in-kind investment in fixed assets) can be deducted;

2. Purchased goods or taxable services for self-made (including reconstruction, expansion, and installation) fixed assets;

2. Piano accessories are not eligible for input tax deduction in the following situations:

1. Dedicate fixed assets to non-taxable items (excluding the construction of fixed assets mentioned in Document No. 156);

2. Dedicate fixed assets to tax-exempt items;

3. Dedicate fixed assets to collective welfare or personal consumption;

4. If the above situation occurs in the fixed assets that have been deducted or credited to the input tax to be deducted, the taxpayer shall calculate the non-deductible input tax according to the following formula in the current month: non-deductible input tax = net fixed asset value Applicable tax rate.

The non-deductible input tax can be deducted from the balance of the input tax to be deducted first, and if there is no balance, it can be transferred out of the current input tax.

If you are a general taxpayer and the piano is related to your company's production and operation, you can deduct it. For example, if you are selling pianos, piano training, and performing.

The deduction of input VAT must comply with the relevant VAT regulations.

After the VAT reform, the input tax shall not be deducted: the input tax shall not be deducted for simple items, value-added tax exemption items, collective welfare or personal consumption.

If the piano input tax you mentioned is for individuals, it cannot be deducted. If it is used for school education, the medical education is tax-exempt and cannot be deducted from the input tax. FYI, happy work.

If you are a general taxpayer and the piano is related to your company's production and operation, you can deduct it. For example, if you are a piano salesman, a piano training company, a performer, or a piano performance in a hotel.

Yes, piano accessories can be deducted from input tax, I have tried.

Non-production VFRE occurs when flying

Yes, the straight-line method is used.

You can refer to the useful life of other similar assets, or you can set your own, mainly to make the tax look reasonable. Recommendation 5 10 years.

If the piano can bring you financial benefits, it will be fine.

It is deductible, the equipment repair cost should be included in the manufacturing cost, and the input tax of related accessories can be deducted from the output tax. This is in accordance with the provisions of the tax law.

Generally no, no. It is for accumulated depreciation, and doing accumulated depreciation is equivalent to making expenses. And it is not possible to make deductions.

If your unit is an industrial enterprise (manufacturing), it can be deducted according to the tax law.

When the material is put into storage: borrowed: raw material borrowed: tax payable - input credit: bank deposit.

The input deduction of fixed assets and equipment is a kind of tax subsidy for industrial enterprises by the state, and the detailed regulations recommend that you check on the Internet, not all of which can be deducted.

1. For general taxpayers, the special VAT invoices obtained from the purchase of office supplies can be deducted. The accounting treatment is:

Borrow: Administrative Expenses - Office Supplies.

Tax Payable - VAT Payable (Input Tax).

Credit: bank deposits, etc.

2. According to the Notice on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36), the following input VAT is allowed to be deducted from the output VAT:

1) The amount of VAT indicated on the special VAT invoice (uniform invoice for the sale of tax-controlled motor vehicles, the same below) 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%. It is calculated as follows:

Input VAT = Purchase Price Deduction Rate.

The purchase price refers to the price indicated on the purchase invoice or sales invoice of the agricultural products purchased by the taxpayer and the tobacco tax paid in accordance with the regulations.

For the purchase of agricultural products, the input tax shall be deducted in accordance with the "Pilot Implementation Measures for the Verification and Deduction of Input VAT on Agricultural Products".

4) The amount of VAT indicated on the tax payment voucher for the tax payment of the tax obtained from the tax authorities or withholding agents for the purchase of services, intangible assets or immovable property from overseas units or individuals.

Hello, Article 10 of the Provisional Regulations of the People's Republic of China on Value Added Tax.

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;

2) Purchased goods and related taxable services with abnormal losses;

3) Purchased goods or taxable services consumed in products or finished products with abnormal losses;

4) Consumer goods for taxpayers' own use as stipulated by the competent financial and taxation authorities;

5) The transportation costs of the goods specified in subparagraphs (1) to (4) of this Article and the transportation costs for the sale of duty-free goods.

Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added T

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.

The purchase of office supplies does not belong to the above situation, and the input tax can be deducted.

OK.

The expenditure on the purchase of office supplies is included in the "office expenses" in accounting, which is related to the production and operation of the enterprise and is a deductible item of VAT.

Because you're used for production and business.

Then it's up to you to look at its value and uses.

The purchase of accessories can be deducted from the special VAT invoice. Since May 1, 2017, after the full implementation of the business tax to value-added taxBoth movable and immovable property are deductible for input tax.

ButMovable and immovable property dedicated to items under the simplified tax calculation method, value-added tax exemption items, collective welfare and personal consumption shall not be deducted from the input VAT, and the accessories purchased shall not be deducted.

It depends on what accessories are generally possible, but not for houses.

Hello, Mr. Zou of the Accounting School will answer for you.

Deductible.

Feel free to ask my nickname to all the teachers in the Accounting School.

The condition is: you must apply to the tax bureau to become a general taxpayer.

As long as you become a general taxpayer, you can use the input to offset the write-off.

Under normal circumstances, the tax law requires the annual taxable sales of industrial enterprises to reach 500,000 yuanThe annual taxable sales of commercial enterprises reached 800,000 yuan.

If you can't meet the above conditions, you can also apply as long as the account books and vouchers and other materials are sound and perfect, but you may have to go through a tax counseling period, generally 3 to 6 months.

There are no other special requirements.