According to the relevant laws and regulations of the state, as long as the invoices used by legitimate taxpayers for input tax deduction in economic activities such as production, operation and service, they can be deducted. Ordinary invoices can be used for input tax deduction, and qualified invoices can be used for tax deduction. The scope of tax deduction for ordinary invoices is limited. Only those who meet the scope and proportion of input tax deduction stipulated by the state tax authorities can apply for deduction. The specific scope and proportion of tax deduction can refer to the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and the specific provisions of the place where the enterprise is located.
The deduction process of ordinary invoices issued by ordinary taxpayers is as follows:
1. Purchase of goods or acceptance of services: enterprises or individuals purchase goods or accept services from suppliers, and suppliers issue ordinary invoices;
2. Fill in the declaration form: after receiving the ordinary invoice, the enterprise or individual needs to fill in the relevant information in the input tax declaration form, including invoice number, invoice date, tax exemption amount, tax amount, etc.
3. Check information: After completing the input tax return, you need to check carefully whether it is correct;
4. Tax declaration: enterprises or individuals should submit the input tax declaration form to the tax authorities for tax declaration and payment within an appropriate period of time;
5. Receiving tax deduction: After tax declaration, the tax department will review the enterprise or individual's input tax declaration form, and after approval, the corresponding tax deduction can be obtained.
To sum up, it is Bian Xiao's relevant answer to whether ordinary tickets issued by ordinary taxpayers can be deducted from the input tax. I hope I can help you.
Legal basis:
Article 25 of the Measures for the Pilot Implementation of Changing Business Tax to VAT allows the following input tax to be deducted from the output tax:
(1) The value-added tax indicated on the special invoices for value-added tax obtained from sellers or providers;
(2) The value-added tax indicated in the special payment letter for customs import value-added tax obtained from the customs;
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. The calculation formula is: input tax = input price x deduction rate input price, which refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid according to regulations. The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except.
(4) Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals.