General VAT taxpayers can provide information consulting services and issue special VAT invoices with a tax rate of 6%. Small-scale taxpayers need to apply to the competent tax authorities for issuing special VAT invoices with a collection rate of 3%.
When taxpayers pay transportation expenses, they can calculate the input tax deduction according to the freight amount listed in the freight invoice (excluding fees and insurance fees paid with the freight) multiplied by the deduction rate 1 1%, and the calculation formula is: allowable input tax deduction = freight × deduction rate.
The purchase of duty-free waste materials sold by waste materials recycling business units can be deducted by multiplying the amount indicated on the ordinary invoice issued by waste materials recycling business units and supervised by the tax authorities by 10%.
Extended information taxpayers who obtain false special invoices for value-added tax shall not be used as legal and effective VAT deduction vouchers to offset their input tax.
Two, for small-scale pilot enterprises with annual sales of less than 5 million, the VAT rate is 3%, and the input tax shall not be deducted.
Three, the purchase of goods directly used for tax exemption, tax exemption, collective welfare and personal consumption, there is no input tax.
Four, the purchase of goods has been input tax, and later changed the purpose, for tax exemption, tax exemption, collective welfare and personal consumption. , transferred out as input tax.
Five, the abnormal loss of products and finished products, can not achieve sales, and will not produce output tax, so the consumption of purchased goods has been deducted as input tax value-added tax must be transferred out as input tax.
Six, taxpayers provide taxable services, after issuing special invoices for value-added tax, providing taxable services to stop, discount, billing errors, etc ... , a special red VAT invoice shall be issued in accordance with the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). If a special red-ink VAT invoice is not issued as required, the output tax or sales amount shall not be deducted.
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