The non-deductible input tax includes: purchased goods, labor services, services, intangible assets and real estate used for simple tax items, VAT-exempt items, collective welfare or personal consumption; Abnormal losses of purchased goods, and related processing, repair, replacement services and transportation services; Goods purchased (excluding fixed assets), processing, repair, replacement and transportation services consumed by products in process and finished products with abnormal losses; Abnormal losses of real estate, as well as purchased goods, design services and construction services consumed by the real estate; Goods, design services and construction services consumed by real estate projects under construction with abnormal losses; Loan services, catering services, residents' daily services and purchased entertainment services; Investment and financing consulting fees, handling fees, consulting fees and other fees directly related to loans paid by taxpayers to lenders by accepting loan services; If a taxpayer who provides insurance services assumes the motor vehicle insurance liability in the form of cash compensation, the compensation that should be paid to the insured shall be paid directly to the auto repair service provider, which does not belong to the auto repair service purchased by the insurance company, and the input tax shall not be deducted from the output tax of the insurance company.
Legal basis:
Supplementary Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting the Tax Refund Rate of Export Goods
First, small-scale taxpayers will continue to implement the tax exemption policy for goods exported by themselves and on their behalf, and their input tax will not be deducted or refunded. If an export enterprise enjoys the tax refund for the export of goods purchased from small-scale taxpayers, the tax refund rate for the goods specified in Caishui [2003] No.222 shall be reduced by 5%; All goods with export tax rebate rate higher than 5% stipulated in Caishui [2003] No.222 document shall be subject to 6% tax rebate rate.
3. The export of computer software (customs export commodity code 9803) is tax-free, and the input tax will not be deducted or refunded.
Announcement No.31(2013) of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and General Administration of Customs —— Announcement on issues related to the implementation of the management method of "comparing first and then deducting" for the special payment book for value-added tax imported by customs.
Second, the taxpayer's customs payment form, which belongs to the scope of VAT deduction, should be submitted to the competent tax authorities (electronic data) within 180 days from the date of issuance in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Adjusting the Deduction Period of VAT Deduction Certificates (Guo [2009] No.617).
Five, the tax authorities in the monthly tax declaration period, to provide taxpayers with the results of last month's audit comparison, taxpayers should query the competent tax authorities for the results of the audit comparison information.
For customs payment vouchers with consistent audit results, the taxpayer shall declare the deduction within the tax declaration period of the month when the tax authorities provide the audit results, and the overdue input tax will not be deducted.
Derivative problem:
What are the resource taxes levied?
Resource tax is a kind of tax levied according to the taxable resource tax on units and individuals who exploit taxable mineral products and produce salt in China. Units and individuals who exploit mineral products or produce salt as stipulated in the Provisional Regulations of People's Republic of China (PRC) on Resource Tax and People's Republic of China (PRC) Salt Law are taxpayers of resource tax and shall pay resource tax. The tax items of resource tax reflect the specific scope of resource tax collection and are the specific forms of resource tax collection objects.