2. Export tax: The enterprise has incurred abnormal losses (non-operating losses) in purchasing goods, and the purchased goods are used for other purposes (such as non-taxable items, collective welfare or personal consumption, etc.). ), the deductible input tax is transferred to related subjects through the subject of "Taxes payable-VAT payable (input tax transferred out)" and cannot be deducted.
Extended data:
Value-added tax threshold:
Personal sales of taxable services that do not reach the VAT threshold are exempt from VAT; When the value-added tax reaches the threshold, it should be paid in full. The value-added tax threshold does not apply to individual enterprises identified as general taxpayers.
If the tax is paid on time, the monthly taxable sales amount is 5000-20000 yuan (inclusive).
If you pay taxes every time, the daily sales will be 300-500 yuan (inclusive).
Deductive method
(1) VAT indicated on the special VAT invoice obtained from the seller;
(2) Value-added tax indicated on the tax payment certificate obtained from the customs;
(3) For purchasing agricultural products, in addition to obtaining special invoices for value-added tax or special payment letters for customs import value-added tax, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 13% indicated on the purchase invoices or sales invoices of agricultural products. Input tax calculation formula: input tax = purchase price × deduction rate.
(4) Where goods are purchased or sold in the course of production and business operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%. Input tax calculation formula: input tax = transportation expense amount × deduction rate.
? Baidu encyclopedia-input tax
Baidu Encyclopedia-Input Tax Transfer Out
Baidu Encyclopedia-VAT