Logistics companies operate leased freight cars, and the drivers are not provided by the leasing unit. This business is to accept tangible movable property leasing services, and its input tax can be deducted.
2. Car purchase
If you buy cars for transportation, then these cars can be deducted.
3. Automobile fuel cost
The input tax on truck fuel costs can be deducted. The VAT input tax indicated on the special VAT invoice obtained from the seller or provider (including the special VAT invoice for goods transportation and the unified invoice for tax-controlled motor vehicle sales) is allowed to be deducted from the output tax.
4. In addition, other authentic and legal VAT deduction vouchers obtained by logistics companies in their business activities can also be deducted. Those who accept accounting certification and tax certification services, in accordance with the provisions of Caishui [2013] No.37, obtain a special VAT invoice with a tax rate of 6%, allowing the input tax to be deducted.
Extended data
Special VAT invoices are supervised by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and are only used by general VAT taxpayers. They are important and decisive legal special invoices in the calculation and management of VAT.
1. For prepayment, collection and acceptance, or entrusted bank collection and settlement, the date of delivery of the goods shall prevail.
2. If the payment is settled, the date of receipt of the payment shall prevail.
3. If the payment is made on credit or by installment, the payment date agreed in the contract shall prevail.
4. Deliver the goods to others for consignment, with the date of receiving the consignment list sent by the trustee.
5. For taxpayers with two or more institutions and unified accounting, if the goods are transferred from one institution to another for sale, and the value-added tax should be levied according to the regulations, it shall be the day when the goods are transferred.
reference data
Baidu encyclopedia-special invoice for value-added tax