Can it be deducted, what does it mean that it cannot be deducted, and what does it mean that it can

Small-scale enterprises can only issue ordinary invoices, and such invoices cannot be deducted by the other party. However, small-scale enterprises can go to the tax bureau to issue a special VAT invoice with a tax rate of 6, and whether this invoice can be deducted by the other party should be distinguished from the following situations:

1. If the other party uses your product as inventory, then it can be deducted.

2. If it is used as a fixed asset, it is necessary to distinguish between two situations:

1) If the other party is an enterprise that belongs to the expanded scope of deduction of fixed assets stipulated by the state, the input tax obtained will not enter the original value of fixed assets, but cannot be deducted in the current period, but will be refunded in the future.

2) If the other party does not belong to the enterprise that expands the scope of deduction, then the input tax obtained must go into the cost of fixed assets, which cannot be deducted or refunded.

Your six points were issued on behalf of the tax office, right?

Small-scale taxpayers can only issue ordinary invoices, although they also contain six points

If you open it from the tax bureau, and the other party uses your equipment not for your own use as fixed assets, but as inventory goods, then you can deduct it!

If you issue a VAT invoice, your customers can only deduct 6%, and if you issue a general invoice, they can't deduct it.

If it is a special VAT invoice, it is possible, but if it is an ordinary VAT invoice, it is not.

In the domestic sense, the deduction is the VAT deduction. VAT credit: tax payable = output tax - input tax.

1.It is not deductible, that is, even if it is input tax, it cannot be added to the input tax amount in the above formula.

2.It is deductible, that is, the tax amount can be deducted from the total tax payable, if the input tax is deductible, it is included in the input tax in the VAT payable = output tax - input tax.

For example, if the input tax invoice is obtained with 100,000 yuan of input tax, the current month's certification deduction, and the output tax of the current month is 1 million yuan, the value-added tax payable in the current month

100-10 = 900,000 yuan; The $100,000 input tax can be deducted.

If the purchase of engineering materials, the input tax is 100,000 yuan, and the result is that these materials are used for building houses in construction projects, and are used for non-taxable VAT projects ** let real estate collect business tax), and the output tax of the current month is 1 million yuan, then the value-added tax payable in the current month: 100-0 = 1 million yuan, and the input tax of 100,000 yuan shall not be deducted.

The fixed assets in the scope of taxation are mainly machinery, machinery, means of transportation and other equipment, tools and appliances related to production and operation, so the fixed assets that are allowed to be deducted after the VAT transformation and reform are also within the above scope. The useful life of the fixed assets to be deductible must exceed 12 months. Obviously, whether houses and buildings are included or not is the main difference between the treatment of fixed assets by VAT and enterprise income tax.

The input VAT on fixed assets allowed to be deducted by taxpayers refers to the VAT amount actually incurred by taxpayers after January 1, 2009 (inclusive) and obtained the VAT deduction vouchers issued after January 1, 2009 or calculated on the basis of VAT deduction vouchers. Since August 1, 2013, the input VAT incurred by general VAT taxpayers in the purchase of cars can be deducted from the output VAT with special VAT invoices, customs import VAT special payment certificates and transportation cost settlement documents. The input VAT on fixed assets used for non-VAT taxable items, VAT-exempt items, collective welfare or individual consumption shall not be deducted.

Non-VAT taxable items refer to the provision of non-VAT taxable services, the transfer of intangible assets, the sale of immovable property and the construction of immovable property. Personal expenses include social expenses. Fixed assets such as machinery, machinery, and means of transport are often used in the production of taxable and tax-exempt goods, and if they cannot be divided according to sales, they can be deducted from input tax.

That is to say, only the input tax of fixed assets specially used for non-taxable items, tax-exempt items, etc. is not deductible, and other mixed fixed assets can be deducted. Therefore, the input VAT credit is allowed for fixed assets that are used for both VAT taxable items (excluding VAT exempt items) and non-VAT taxable items, VAT exempt items, collective welfare or individual consumption.

Further information: The tax deduction vouchers stipulated in the tax law include: special VAT invoices, customs tax payment vouchers, purchase invoices or sales invoices for tax-exempt agricultural products, and uniform invoices for the goods transportation industry.

1. The VAT amount indicated on the special VAT invoice obtained from the seller. 2. The amount of VAT indicated on the special payment certificate for customs import VAT obtained from the customs.

Legal basisArticle 9 of the Provisional Regulations on Value-Added Tax (VAT) If a taxpayer purchases goods or taxable services and obtains a VAT deduction voucher that does not comply with the relevant provisions of laws, administrative regulations or the competent tax authorities, the input VAT shall not be deducted from the output VAT.

Are all VAT invoices deductible? Is there any provision for what is not deductible, such as unrelated to raw materials, auxiliary materials, packaging, and consumables. The following is a lawyer for you, I hope it will be helpful to you.

Definitely not, because the purchase of office supplies belongs to the final consumption, our country implements the production-based value-added tax, that is, the slag used in the production of other products and sales can be deducted, and it can not be deducted in the consumption link.

For example, raw materials, auxiliary materials, and packaging materials can be used in production, and if these things are not used in production, they cannot be deducted. In addition, those used for non-taxable items, such as employee welfare, fixed asset investment, etc., cannot be deducted. There's a lot of this content, so I'll give you a note:

Non-deductible input VAT:

1.purchase of fixed assets (except for Northeast China);

2.Purchased goods or taxable services for non-taxable items;

3.Purchased goods or taxable services for tax-exempt items;

4.purchased goods or taxable services for collective welfare or personal consumption;

5.Purchased goods with abnormal losses;

6.Purchased goods or taxable services consumed in products or finished products due to abnormal losses;

Therefore, the input tax invoice collected by your unit above shall not be deducted from the input tax.

Input VAT creditable for deduction:

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

2.the amount of VAT indicated on the tax payment certificate obtained from the customs;

3.The amount of input tax allowed to be deducted on the purchase of tax-free agricultural products is calculated according to the purchase price and the prescribed deduction rate (13%).

4.The freight paid by general taxpayers for the purchase or sale of goods (except fixed assets) shall be deducted according to the amount of freight listed in the settlement documents (ordinary invoices) at a deduction rate of 7%.

5.The general taxpayer of the production enterprise purchases the waste materials of the business unit of the waste materials** business unit, and the input tax can be calculated and deducted at 10% according to the amount indicated on the ordinary invoice.

The purchase of taxable items shall not be deducted from the input tax under any of the following circumstances:

1.Failure to obtain special invoices as required.

2.Failure to keep special invoices in accordance with regulations.

3.The special invoice issued by the seller does not meet the specific requirements for issuing special invoices.

The so-called failure to obtain special invoices in accordance with the provisions mainly refers to the accounting copy or deduction copy of the special invoice that is not obtained from the seller or only obtains the special invoice.

The so-called failure to keep special invoices in accordance with the regulations mainly refers to the failure to establish a special invoice management system in accordance with the requirements of the tax authorities; Failure to set up a special person to keep special invoices in accordance with the requirements of the tax authorities; Failure to set up a special place for storing special invoices in accordance with the requirements of the tax authorities; The tax deduction copy is not bound into a book as required by the tax authorities; Destroying the basic copies of special invoices without inspection by the tax authorities; Loss of special invoices; damage (tear) special invoices; Failure to comply with other requirements of the tax bureau for the custody of special invoices.

According to the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the pilot project of replacing business tax with value-added tax, Cai Shui 2016 No. 36, Article 21 of the general tax calculation method, the tax payable refers to the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable: tax payable = current output tax When the current input tax is less than the current input tax and is insufficient to be deducted, the insufficient part can be carried forward to the next period for further deduction.

Therefore, there is no time limit for the deduction of the retained tax credit, and the tax payable in the town is negative and cannot be included in the cost.