Six categories cannot be deducted from consumption tax.

Consumption tax is an in-price tax, and the deduction of consumption tax has been paid. There are two situations: one is the continuous production of taxable consumer goods by outsourcing taxable consumer goods, and the other is the continuous production of taxable consumer goods after processing consumption tax taxable products are recovered. Therefore, the scope of consumption tax deduction is very limited. VAT is an additional tax. Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods.

Non-deductible consumption tax type

1. Purchase of goods, processing, repair and replacement services, services, intangible assets and real estate used to simplify tax calculation methods, items exempted from value-added tax, collective welfare and personal consumption.

2, abnormal loss of purchased goods, and related processing and repair services and transportation services;

3. Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses;

4. Abnormal loss of real estate, and real estate consumption of purchased goods, design services and construction services;

5. Goods, design services and construction services consumed by abnormal losses of real estate projects under construction. The movable property newly built, rebuilt, expanded, repaired and decorated by taxpayers belongs to real estate projects under construction;

6. Purchase passenger services, loan services, catering services, daily services for residents and entertainment services;

7. Other circumstances stipulated by the state.

Tax rate from business tax to value-added tax

1, construction industry: general taxpayers levy 1 1% value-added tax; Small-scale taxpayers can choose the simple tax method to levy 3% value-added tax;

2. Real estate industry: real estate development enterprises levy 1 1% value-added tax; If an individual purchases a house for less than 2 years and sells it to the outside world, he shall pay VAT in full at the tax rate of 5%; Individuals will purchase houses for more than 2 years (including 2 years) for external sales, and will be exempted from value-added tax;

3. Life service industry: 6%. Tax-free items: foster education services provided by nurseries and kindergartens, and pension services provided by pension institutions;

4. Financial industry: 6%. Tax-free items: interest income from small loans for farmers in financial institutions, national student loans, national debt and local government bonds, loans from the People's Bank of China to financial institutions, etc.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.