1. If the company is a general taxpayer, the technical service fee is used for taxable items and the special VAT invoice is legally obtained, which can be deducted.
Two, on the full implementation of the business tax to VAT pilot notice (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 the purchase of 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 13% indicated in the 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 internal regulations.
The purchase of agricultural products, in addition to the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax.
(4) Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals.
Can the input tax of engineering cost consulting fee be deducted?
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106) Annex 1 Implementation Measures for the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106
(1) Purchase of goods, processing, repair and replacement services or taxable services for simple taxation, non-VAT taxable items, tax-free items, collective welfare or personal consumption. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects.
Article 25 stipulates that non-VAT taxable items refer to non-VAT taxable services, transfer of intangible assets (except patented technology, non-patented technology, goodwill, trademarks and copyrights), sales of real estate and real estate under construction.
Non-VAT taxable services refer to business tax taxable services not listed in the Notes on the Scope of Taxable Services.
Real estate refers to property that cannot be moved or will change its nature and shape after moving, including buildings, structures and other land attachments.
Taxpayers' new construction, reconstruction, expansion, repair and decoration of real estate are all real estate projects under construction.
Article 8 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Printing and Distributing the Measures for the Administration of Value-added Tax of Oil and Gas Field Enterprises (Caishui [2009] No.8) stipulates that the input tax of the following items of oil and gas field enterprises shall not be deducted from the output tax:
(1) Goods purchased or taxable services used for non-VAT taxable items, tax-exempt items, collective welfare or personal consumption.
The term "non-VAT taxable items" as mentioned in these Measures refers to the provision of non-taxable services, the transfer of intangible assets, the sale of real estate, and the construction of unproductive buildings and structures.
According to the above provisions, the taxable services used by enterprises for real estate projects under construction cannot be deducted from the input tax. If the taxable services used by oil and gas field enterprises for unproductive real estate and real estate projects under construction cannot be deducted from the input tax, the taxable services for building productive buildings and structures can be deducted from the input tax.
Can the input tax of technical consulting services be deducted? To sum up, according to Bian Xiao's point of view, it can be deducted normally, because as a general taxpayer, the company's technical consulting service fee belongs to taxable project expenditure, so the corresponding special VAT invoice can apply for deduction of input tax; If you have any questions about the items mentioned above that the input tax is deducted from the output tax, please come to our website for consultation.