(1) Taxpayers purchase goods or taxable services and fail to obtain and keep the VAT deduction certificate or the VAT deduction certificate fails to indicate other related matters as required;
(2) Under any of the following circumstances, the general taxpayer shall calculate the tax payable according to the sales amount at the VAT rate, and shall not deduct the input tax, nor use special invoices:
1. Accounting is not perfect, or accurate tax information cannot be provided;
2. Those who meet the requirements of general taxpayers, but do not apply for the identification procedures of general taxpayers.
(1) purchasing fixed assets (including the freight paid for purchasing fixed assets). (From January 1, 29, the input tax on purchased fixed assets can also be deducted)
(2) Goods purchased or taxable services used for non-taxable items.
the so-called non-taxable items refer to the provision of non-taxable services, the transfer of intangible assets, the sale of real estate and fixed assets under construction. Taxpayers' new construction, reconstruction, expansion, repair and decoration of buildings, no matter how to calculate financially, belong to fixed assets under construction.
(3) Goods purchased or taxable services used for tax-free items.
(4) the purchase amount or taxable services used for collective welfare or personal consumption.
The so-called collective welfare and personal consumption refer to welfare facilities such as canteens, bathrooms, barbershops, dormitories, kindergartens, etc. and their equipment and articles, or articles distributed to employees in the form of welfare, rewards and allowances.
(5) purchased goods with abnormal losses.
(6) purchased goods or taxable services consumed by products in process and finished products with abnormal losses.
among them, abnormal loss refers to the loss caused by poor management, such as theft, mildew and deterioration of goods.
(9) In the production of goods for direct export by foreign-invested enterprises, the input tax paid for purchasing domestic raw materials shall not be refunded, nor shall it be deducted from the output tax of domestic goods, but shall be included in the cost.
(1) If the special VAT invoice issued by the anti-counterfeiting tax control system obtained by the general VAT taxpayer fails to be certified by the tax authorities within 18 days from the date of obtaining the special invoice, the input tax shall not be deducted; If the special VAT invoice issued by the certified anti-counterfeiting tax control system fails to calculate the current input tax and declare the deduction in accordance with the relevant provisions in the month of certification, the input tax shall not be deducted.
(11) The value-added tax recovered by the taxpayer due to withdrawal or discount of purchase shall be deducted from the input tax of the current period when withdrawal or discount of purchase occurred.
(12) all forms of returned funds obtained from the seller for purchasing goods shall be calculated according to the value-added tax rate of the purchased goods, and shall be deducted from the input tax of the current period when the returned funds are obtained.
if the above-mentioned non-deductible input tax has been carried forward by the enterprise at the time of purchase, once verified, it will be transferred out.