The value-added tax amount indicated in the special payment letter for customs import value-added tax obtained from the customs.
The purchase of agricultural products, in addition to obtaining special invoices for value-added tax or special payment for customs import value-added tax.
The invoices of the following items can be deducted from the value-added tax, and the items that the general taxpayer allows to be deducted include:
(1) VAT indicated on the special VAT invoice obtained from the seller.
(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.
(three) the purchase of agricultural products, in addition to obtaining special invoices for value-added tax or special payment for customs import value-added tax.
Input tax calculated according to the purchase price and deduction rate of agricultural products indicated on the purchase invoice or sales invoice 13%. Input tax calculation formula: input tax = purchase price × deduction rate.
(4) Where goods are purchased or sold in the course of production and 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.
Do I have to pay tax on ordinary tickets?
Ordinary tickets need to be taxed, and the tax points of ordinary invoices are 5% and 3%. The specific provisions are as follows:
1. Ordinary invoices are issued by small-scale taxpayers, and the VAT rates of small-scale taxpayers are 5% and 3%. Business tax is calculated by simple tax calculation method. General taxpayers issue special VAT tickets;
2. The general taxpayer's VAT rates are 13%, 9% and 6%. Value-added tax can be paid monthly or quarterly, and tax declaration must be made to the tax authorities before the next month 15. If small-scale taxpayers want to issue special VAT tickets, they need to be issued by the tax authorities. However, in practical work, it is very complicated to accurately calculate the value-added of commodities. Therefore, at present, most countries use the method of deducting the tax amount to calculate the collection of value-added tax according to the tax principle of value-added tax. Urban construction tax imposes different tax rates on taxpayers in different regions. Where the taxpayer is located in suburban counties or towns, the tax rate is 5% of the value-added tax.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 3 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Simplifying the Procedures for Receiving VAT Invoices stipulates that:
The general taxpayer loses the special invoice deduction form that has been issued. If it has been certified before reporting the loss, you can use the copy of the invoice of the special invoice for future reference.