When it comes to tax exemption, everyone's first impression is preferential policies, which are definitely positive factors for taxpayers, but in fact, it is not necessarily for VAT tax exemption for ordinary VAT taxpayers. Then, Net Bian Xiao has compiled the following related contents to learn about the tax planning of taxable and tax-free items with friends. How to make tax planning for projects exempt from VAT: The Provisional Regulations on VAT and its detailed rules for implementation and related documents stipulate some policies that are exempt from VAT, for example, vegetable circulation links are exempt from VAT, some fresh meat and eggs products are exempt from VAT in circulation links, technology transfer, technology development and related technical consulting and technical services are exempt from VAT, and technology transfer services, technical consulting services, information system services, business process management services, logistics auxiliary services and consulting services provided overseas are exempt from VAT. Generally speaking, enjoying the VAT exemption policy will reduce taxpayers' VAT burden, but there are exceptions. They will pay more VAT because of enjoying the VAT exemption policy. Below, the author expounds this problem from three aspects: 1, the way in which input tax cannot be deducted; 2. Tax burden balance point between exemption from VAT and inevitable VAT; 3. Tax planning of tax exemption policy. 1, the input tax amount corresponding to tax-exempt items shall not be deducted, and the input tax amount of tax-exempt items shall not be deducted from the output tax amount according to the proportion of tax-exempt income to total income. According to Article 27 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), "The input tax of the following items shall not be deducted from the output tax: (1) Simple taxable items, items exempted from VAT, goods purchased for collective welfare or personal consumption, processing and repair services, labor services, intangible assets and fixed assets involved in how to tax in kind. Taxpayers' social entertainment consumption belongs to personal consumption VAT tax-free items. How to make tax planning for VAT exemption items? If a taxpayer concurrently engages in VAT taxable items and tax-free items, and its input tax amount cannot be divided into taxable items and tax-free items, then according to Article 29 of Document No.36, "A taxpayer who applies general tax methods also engages in simple tax methods and tax-free items, but cannot divide the non-deductible input tax amount. Calculate the non-deductible input tax amount according to the following formula: non-deductible input tax amount = total non-divisible input tax amount in the current period × (sales of taxable items in the current simple taxation method+sales of VAT-exempt items) ÷ The competent tax authorities of all sales in the current period can liquidate the non-deductible input tax amount according to the above formula according to the annual data. " As can be seen from the above provisions, if the current tax-exempt items are exempted from VAT (that is, the output tax of tax-exempt items is not calculated), the corresponding input tax cannot be deducted and needs to be transferred out; If it cannot be accurately divided, it shall be calculated according to the proportion of tax-free income in the total income of the current period; If the value-added tax (output tax) exempted from the current tax-free items is less than the non-deductible input tax (that is, the input tax is transferred out), taxpayers will pay more value-added tax because of tax exemption. What needs to be emphasized here is "the total amount of input tax that cannot be divided in the current period", not the total amount of input tax. If the input tax belonging to taxable or non-taxable items can be determined, this formula is not needed, and the non-taxable input tax can be directly transferred out. In practice, taxpayers often confuse fixed assets VAT input tax, patented technology, non-patented technology, goodwill, trademark, copyright, tangible movable property lease and so on. How to make tax planning for VAT tax-free items? Article 24 of Document No.36 stipulates that "the input tax amount of the following items shall not be deducted from the output tax amount: (1) goods purchased, processing, repair and replacement services, services, intangible assets and real estate used for simple taxation, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. " What does this mean? Taking fixed assets as an example, if an enterprise purchases fixed assets and uses them exclusively for the production of value-added tax-free products, the input tax on the purchased fixed assets shall not be deducted from the output tax; However, if the fixed assets are not specially used to produce VAT duty-free products, but are used to produce VAT duty-free products or VAT taxable products at the same time, they do not belong to the input tax amount of fixed assets "specially used for the above-mentioned projects" as stated in Document No.36, so they do not need to be transferred out, and the input tax amount can be deducted from the output tax amount. Therefore, when the general VAT taxpayer is engaged in both VAT payable and VAT exempt items, it should deal with the input tax obtained in the current period as appropriate: first, deduct the input tax that can be clearly identified as VAT taxable items and transfer out the input tax that has been identified as VAT exempt items; Secondly, the input tax of fixed assets, patented technology, non-patented technology, goodwill, trademark, copyright, tangible movable property lease, etc., which do not contain value-added tax items and contain value-added tax items, are deducted, or the special input tax of value-added tax items is deducted and transferred out; Finally, the input tax that cannot be divided into VAT-free items or VAT-payable items shall be divided according to the above formula. 2. The tax burden balance between the exemption from VAT and the inevitable VAT is explained as follows: A company, a domestic foreign-funded production enterprise, conducts a new product research and development activity and forms a new technology, and then Company A transfers the right to use the technology to its overseas parent company and collects the technology transfer fee; Suppose that the value-added tax of a company in a month is as follows: the income from selling products in this period is 6,543.8+0,000 (excluding value-added tax), and the output tax is 6,543.8+0.7 million; Technology transfer income 106 million; The current input tax amount is 6.5438+0.5 million yuan (certified, all of which are indistinguishable input taxes); For those who do not enjoy the VAT exemption policy, the VAT amount is calculated as follows: current taxable amount = output tax amount-input tax amount = (17+10.6 ÷106% × 6%)-15 =17. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe you have a general understanding through the above knowledge. If you encounter more complicated legal problems, please visit the website for online consultation.