Can the company s computer be used to deduct from fixed assets?

According to the notice of the State Administration of Taxation on revising the provisions on the use of special VAT invoices (Guo Shui Fa 2006 No. 156).

Article 10 General taxpayers shall issue special invoices to the purchaser for the sale of goods or tax-bearing services.

General taxpayers of commercial enterprises are not allowed to issue special invoices for consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding the special part for labor insurance), cosmetics, etc.

If a small-scale VAT taxpayer (hereinafter referred to as a small-scale taxpayer) needs to issue a special invoice, it may apply to the in-charge tax authorities for issuance.

Special invoices shall not be issued for the sale of tax-exempt goods, except as otherwise provided by laws, regulations and the State Administration of Taxation. ”

According to the "Provisional Regulations of the People's Republic of China on Value-Added Tax" (Order No. 538 of the People's Republic of China in 2008).

Article 21 When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the purchaser who requests a special VAT invoice, and indicate the sales amount and output tax amount respectively on the special VAT invoice.

In any of the following circumstances, no special VAT invoice shall be issued:

1) Selling goods or taxable services to individual consumers;

2) The sales of goods or taxable services are subject to tax exemption provisions;

3) Small-scale taxpayers sell goods or taxable services. ”

All fixed assets can be deducted, rest assured.

It can be deducted as a fixed asset.

It is not necessary to clear the skin, to see whether it is in line with the fixed assets standard, in line.

Borrow: fixed assets, non-compliance can be expensed, borrow: management expenses, sales expenses - computer or office expenses, credit: bank deposits, etc.

The new standard only stipulates the service life of fixed assets, and there is no amount limit, and the amount limit needs to be formulated and implemented by the company itself.

Fixed assets refer to buildings, machinery, foundations, buildings, means of transportation, and other equipment, tools, and appliances related to production and operation.

Since 09, the purchase of a car has obtained a special invoice for the value tax of the increased liquid bridge, and if it is a production vehicle, it can be deducted if it is a means of transportation. Borrow: fixed assets; Tax payable - VAT payable - input tax is buried in the source, credit:

Bank deposits. If it is a car subject to consumption tax, it cannot be deducted (if it is suspected that personal consumer goods are not deductible). According to the Provisional Regulations of the People's Republic of China on Value-Added Tax (Order No. 538 of the People's Republic of China), from January 1, 2009, the VAT tax policy has changed in the following aspects:

First, it is allowed to deduct the input tax on fixed assets. Taxpayers are allowed to deduct the input tax on the purchase of fixed assets, so as to realize the conversion of value-added tax from production-based to consumption-based. Second, the input tax included in consumer goods (such as cars, yachts, etc.) for self-use that is not related to the technological update of enterprises and is easily mixed with personal consumption shall not be deducted.

Article 3 of the Provisional Regulations on Vehicle Acquisition Tax The scope of collection of vehicle acquisition tax includes automobiles, motorcycles, trams, trailers, and agricultural transport vehicles. The specific scope of collection shall be implemented in accordance with the "Vehicle Acquisition Tax Collection Scope Table" attached to these Regulations. The adjustment of the scope of vehicle acquisition tax collection shall be decided and announced by ***.

Article 21 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax The term "purchased goods" as mentioned in Article 10 (1) of the Regulations does not include fixed assets used for both value-added tax taxable items (excluding value-added tax-exempt items) and non-value-added tax taxable items, value-added tax-exempt (hereinafter referred to as tax-exempt) items, collective welfare or individual 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.

a. According to the provisions of the Provisional Regulations on Value-Added Tax, the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax and the Document No. 113 of the Ministry of Finance and Taxation (2009), the scope of input tax credit for fixed assets involved in fixed assets is: all fixed assets such as machinery, machinery and means of transportation used for taxable items can be deducted from the output tax; Only the input tax on fixed assets that are specifically used for non-taxable items, tax-exempt items, collective welfare or personal consumption shall not be deducted; The input VAT on the purchase of fixed assets such as buildings, structures and ancillary equipment and facilities shall not be deductible.

b. Which ancillary equipment and supporting facilities cannot be deducted from the input VAT value-added tax?

The Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Deduction of Input Tax on Fixed Assets [2009] No. 113 clarifies that the input tax of ancillary equipment and supporting facilities of buildings and structures is not allowed to be deducted, and the ancillary equipment and supporting facilities with buildings or structures as the carrier, regardless of whether they are separately booked and accounted for in the accounting treatment, shall be regarded as an integral part of the building or structure, and the input tax 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.

2. Therefore, not all fixed assets can be deducted, depending on the situation, we will pick out the fixed assets that cannot be deducted from the above.

a. The input tax on fixed assets specially used for non-taxable items, tax-exempt items, collective welfare or personal consumption shall not be deducted; The input VAT on the purchase of fixed assets such as buildings, structures and ancillary equipment and facilities shall not be deductible.

b. The components of the building: air conditioning, elevators, electrical, intelligent building equipment and supporting facilities. (Monitoring Equipment).

Computers used for office work are deductible.

It can be deducted for production and operation.

1. All the fixed assets purchased and used by the enterprise can only be issued by the seller, so the fixed assets purchased and used by the enterprise cannot be deducted.

General taxpayers who sell their own used fixed assets cannot issue special VAT invoices to the buyer, but can issue ordinary invoices.

The State Tax Letter 2009 No. 90 stipulates that general taxpayers who sell their own used fixed assets, according to the provisions of the Cai Shui 2008 No. 170 and the Cai Shui 2009 No. 9 Document, etc., shall issue ordinary invoices and shall not issue special VAT invoices.

Therefore, starting from July 1, 2014, general taxpayers who sell fixed assets that they have used and purchased or made themselves before the expansion of the scope of VAT deduction in the region shall be subject to VAT at the rate of 3% minus 2% in accordance with the simplified method, and shall issue ordinary invoices instead of special VAT invoices.

**If the party can provide a special VAT invoice, the buyer can deduct it.

According to the policy, only the deducted fixed assets can issue special VAT invoices (that is, VAT is calculated in full according to the tax rate), otherwise only ordinary invoices can be issued.

The enterprise purchases used fixed assets and obtains the issuance of the seller.

Special VAT invoices.

Yes, you can. Input tax credit.

Obtain a general VAT invoice.

is not deductible.

General taxpayers.

Enterprises purchase used fixed assets, as long as the fixed assets are used for VAT taxable items.

and obtained in accordance with the law.

Special VAT invoices.

You can deduct the input tax.

As long as the fixed assets purchased and used by an enterprise are used for the production, operation or management of the enterprise, the depreciation expenses can be deducted before tax in accordance with the provisions of the enterprise income tax law.

How to accrue depreciation when an enterprise purchases "used" fixed assets?

How to accrue depreciation when an enterprise purchases "used" fixed assets?

Obtain a special VAT invoice, which can be deducted from the input tax.

Upstairs ......

If you do this, the account cannot be deducted, and the entry is what was said upstairs.