I. Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] 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 indicated on the purchase invoice or sales invoice and the deduction rate of 65,438+03%. 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.
(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.
Two. Circular of the Ministry of Finance and State Taxation Administration of The People's Republic of China on policies related to degenerate value-added tax rate Caishui [20 17] No.37: Since July 20 1 7/day, taxpayers who purchase agricultural products will be deducted from the input tax according to the following provisions:
(1) If a taxpayer purchases agricultural products and obtains a special VAT invoice issued by a general taxpayer or a special customs import VAT payment book, the VAT indicated in the special VAT invoice or the special customs import VAT payment book is the input tax;
(2) If a small-scale taxpayer who pays the value-added tax at the rate of 3% according to the simple taxation method obtains a special VAT invoice, the input tax shall be calculated based on the amount indicated on the special VAT invoice and the deduction rate of 1 1%;
(3) If an agricultural product sales invoice or purchase invoice is obtained, the input tax shall be calculated according to the agricultural product purchase price and deduction rate 1 1% indicated on the agricultural product sales invoice or purchase invoice.
Ordinary invoices obtained by taxpayers who purchase vegetables and some fresh meat and eggs exempted from value-added tax from wholesale and retail links shall not be used as vouchers for calculating the input tax deduction.
The so-called sales invoice refers to the ordinary invoice issued by agricultural producers to sell their own agricultural products that are exempt from VAT policy.
(4) During the pilot period of changing business tax to value-added tax, taxpayers purchase agricultural products for production and sales or entrust processing goods, and the tax rate 17% maintains the original deduction.
Add and deduct the input tax of agricultural products = the agricultural products used for production in this period have been taxed at the rate of 1 1% (deduction rate) ÷ 1 1%× (deduction rate before degenerate tax rate-1%).