Input tax that cannot be deducted from output tax
(1) The taxpayer purchases goods or taxable services without obtaining and keeping the VAT deduction voucher or failing to indicate other relevant matters as required;
(2) Under any of the following circumstances, the general taxpayer shall calculate the tax payable according to the sales and VAT rates, and shall not deduct the input tax or use special invoices:
1. Accounting is not perfect, or accurate tax information cannot be provided;
2 in line with the conditions of general taxpayers, but do not go through the procedures for the identification of general taxpayers.
(1) Purchase of fixed assets (including freight paid for the purchase of fixed assets). (From June 5438+1 October12009, the input tax on the purchase of fixed assets can also be deducted. )
(2) Goods purchased or taxable services used for non-taxable items.
The so-called non-taxable items refer to providing non-taxable services, transferring intangible assets, selling real estate and fixed assets under construction. Taxpayers' newly built, rebuilt, expanded, repaired and decorated buildings belong to fixed assets under construction, no matter how they are calculated financially.
(3) Goods purchased or taxable services used for tax-free items.
(four) the purchase amount or taxable services used for collective welfare or personal consumption.
The so-called collective welfare and personal consumption refer to welfare facilities such as canteens, bathrooms, barbershops, dormitories and kindergartens. Equipment and articles set for employees within the enterprise, as well as their equipment and articles, or articles distributed to employees in the form of welfare, rewards, allowances, etc.
(5) Abnormal loss of purchased goods.
(6) Goods purchased or taxable services consumed by products in process and finished products with abnormal losses.
Among them, abnormal loss refers to the loss caused by poor management, such as theft, mildew and deterioration of goods.
(9) If a foreign-invested enterprise produces goods for direct export, the input tax paid for purchasing domestic raw materials shall not be refunded, nor shall it be deducted from the output tax of domestic goods and included in the cost.
(10) If the special VAT invoice issued by the anti-counterfeiting tax control system obtained by the general VAT taxpayer fails to pass the certification of the tax authorities within 90 days from the date of obtaining the special invoice, the input tax shall not be deducted; If the special VAT invoice issued by the certified anti-counterfeiting tax control system fails to calculate the current input tax and declare the deduction in the month of certification, the input tax shall not be deducted.
(eleven) the value-added tax recovered by the taxpayer due to the return or discount of the purchase shall be deducted from the input tax of the current period in which the return or discount of the purchase occurs.
(12) The various forms of return funds obtained from the seller for purchasing goods shall be calculated according to the value-added tax rate of the purchased goods and deducted from the current input tax for obtaining the return funds.
If the above non-deductible input tax has been carried forward by the enterprise at the time of purchase, it will be transferred out once it is verified. For more questions about input tax deduction, please consult professional consultants on the enterprise service platform Yibei.