1. Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Interim Measures for the Installment Deduction of Real Estate Input Tax (State Taxation Administration of The People's Republic of China Announcement 15, 20 16)
Article 2 The real estate acquired by general VAT taxpayers after May 20 1 and 20 16 and accounted as fixed assets in the accounting system, and the real estate under construction acquired after May 20 1 year shall be deducted from the output tax in two years according to the relevant provisions of these Measures, with the deduction ratio of 60% in the first year and 60% in the second year.
Acquired real estate includes real estate acquired in various forms such as direct purchase, accepting donations, accepting investments and shares, and paying off debts.
Taxpayers build, rebuild, expand, repair and decorate real estate, which belongs to real estate projects under construction.
For real estate projects developed by real estate development enterprises themselves, real estate leased by finance and temporary buildings and structures built on the construction site, the input tax deducted for the above two years is not applicable.
Two. Notice on comprehensively promoting the pilot project of changing business tax into value-added tax (Cai Shui [2016] No.36)
The following input taxes are allowed to be deducted from the output tax:
(1) The value-added tax indicated on the special VAT invoice (including the unified invoice for tax-controlled motor vehicle sales, the same below) 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.
(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. The calculation formula is:
Input tax = purchase price × deduction rate
The purchase price refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid in accordance with the regulations.
The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except.
(four) from overseas units or individuals to buy labor services, intangible assets or real estate, from the tax authorities or