Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106): Annex 1 Implementation Measures for the Pilot Project of Changing Business Tax to VAT;
Article 24 The input tax of the following items shall not be deducted from the output tax:
(a) the purchase of goods, processing, repair and replacement services or taxable services for simple taxation, non-VAT taxable items, tax-free items, collective welfare or personal consumption. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects.
(two) abnormal losses of purchased goods and related processing and repair services or transportation services.
(3) Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses.
(4) Acceptance of passenger service.
Article 25 Non-VAT taxable items refer to non-VAT taxable services, transfer of intangible assets (except patented technology, non-patented technology, goodwill, trademarks and copyrights), sales of real estate and real estate under construction.
Non-VAT taxable services refer to business tax taxable services not listed in the Notes on the Scope of Taxable Services.
Real estate refers to property that cannot be moved or will change its nature and shape after moving, including buildings, structures and other land attachments.
Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction.
Personal consumption, including social consumption of taxpayers.
Fixed assets refer to tangible movable property such as machines, machinery, means of transport and other equipment, tools and appliances related to production and operation with a service life of more than 12 months.
Abnormal losses refer to losses caused by poor management, such as theft, loss, mildew and deterioration, as well as items confiscated or forcibly destroyed by law enforcement departments.