Follow-up expenses such as fixed assets maintenance expenses incurred by production workshops (departments) and administrative departments of enterprises should be accounted for in management expenses.
Follow-up expenses such as maintenance expenses of fixed assets related to specialized sales organizations should be included in the sales expenses, that is, the maintenance expenses of fixed assets incurred by enterprises should be included in the period expenses of enterprises.
. Therefore, according to the general rule that VAT input tax can be deducted when it is included in the current profit and loss, many people think that the input tax of VAT deduction items purchased in enterprise maintenance expenses can be deducted from the current output tax, which is misleading.
The non-taxable items mentioned in Article 10 of the Provisional Regulations on VAT 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 belong to fixed assets under construction, no matter how the accounting system stipulates. It is stipulated on time that the above-mentioned non-taxable items shall not be deducted from the output tax. The repair of buildings by enterprises belongs to the fixed assets under construction in non-taxable items, and the input tax purchased from maintenance expenses shall not be deducted from the output tax.
Although the deduction items purchased in the maintenance cost have obtained the VAT deduction certificate. In other words, the input tax included in the maintenance expenses incurred in building maintenance shall not be deducted from the output tax.
In the daily value-added tax payment process, it is also necessary to prevent artificially narrowing the deduction range of maintenance expenses input tax, that is, not deducting all the input tax of items purchased in the maintenance of fixed assets. In addition, the maintenance expenses incurred by enterprises to maintain other machinery and equipment will not be deducted from the input tax of purchased items. This expands the scope of non-deductible input tax.
In daily operation, enterprises often need to pay some follow-up expenses for fixed assets that are normally used or used for a period of time, such as maintenance, reconstruction, expansion, repair or decoration of fixed assets. If these expenses meet the capitalization conditions of fixed assets, they shall be included in the corresponding fixed assets costs, otherwise they shall be included in the current profits and losses of the enterprise. After the cost of fixed assets is included, the items purchased for the maintenance, reconstruction, expansion, repair or decoration of fixed assets cannot be deducted from the input tax. After being included in the current profits and losses, except that Article 20 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that taxpayers' new construction, reconstruction, expansion, repair and decoration of buildings, regardless of the accounting system, belong to the situation of fixed assets under construction and cannot deduct the relevant input tax, the rest are allowed to deduct the input tax purchased for maintenance expenses from the output tax.
Question 2: Can the input tax on automobile repair be deducted? To answer the second question first, it is obvious that pickup trucks can be deducted, including fuel costs and repair costs. There is no need to list the basis. The key is the basis of the first question.
Ok, the first question, the legal document is not clear about this content. The whole VAT law library only states that cars, yachts and motorcycles subject to consumption tax shall not be deducted from the input. There is no mention of repair costs and oil costs.
Therefore, local tax bureaus have different opinions. Please look at the following example:
1. Q: Can the unit repair cost be deducted from the value-added tax? Can the value-added tax for repairing houses (such as glass and tiles) be deducted?
A: The repair costs incurred by cars with consumption tax cannot be deducted. Housing repair costs incurred by the unit cannot be deducted. Dalian national tax
2. Q: Can the gasoline expenses incurred by cars under my company's name be deducted from the input tax? Can the cost of replacing new tires be deducted from the input tax?
A: It should be deductible. Nantong State Taxation Bureau
3. Q: Article 10 of the new regulations and Article 25 of the detailed rules clearly stipulate that the input tax of automobiles subject to consumption tax shall not be deducted. Can I deduct the car repair and fuel costs?
A: On the question of whether the vehicle repair fee and fuel fee charged with consumption tax can be deducted, the Administration's opinion is that vehicles charged with consumption tax can easily be mixed with fixed assets for production and operation to deduct input tax, resulting in tax loss. Therefore, when the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China revised the Provisional Regulations on Value-added Tax, they drew lessons from international practice and stipulated that the above-mentioned articles for personal use should not be deducted from the input tax, and the repair expenses of automobiles can be accurately collected on specific vehicles, so they cannot be deducted; It is difficult to collect the fuel cost of a car on a specific vehicle, and it is also impossible to share the input tax according to the proportion of sales. Therefore, the fuel cost of the car can be deducted temporarily. Anhui national tax
4. Q: It turns out that it is deductible to obtain special VAT invoices for automobile maintenance. Now, according to the new provisional regulations on value-added tax, the car itself cannot be deducted, so can the repair fee be deducted? If it cannot be deducted, what is the basis? By the way, can you deduct the gas fee?
Answer: Repair fees and refueling fees can only be deducted if they are related to production and operation. Hangzhou national tax
You see, different places have different standards, so different people may have different answers. You'd better consult the local IRS.
Question 3: Can the VAT invoice for automobile maintenance be deducted after the reform of the camp? Yes, the input value-added tax for taxpayers' own use is allowed to be deducted from the automobile repair fee and fuel fee for production and operation.
The Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Clarification of VAT Policies and Management stipulates that:
Input tax deduction
(1) The repair cost and fuel cost of the taxpayer's motorcycle, automobile and yacht for personal use shall be allowed to be deducted from the input tax.
When the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China revised the Provisional Regulations on Value-added Tax, referring to international practice, it was stipulated that the above-mentioned articles for personal use should not be deducted from the input tax, and the expenses for automobile repair can be accurately collected on specific vehicles and cannot be deducted.
Buckle; It is difficult to collect the fuel cost of a car on a specific vehicle, and it is also impossible to share the input tax according to the proportion of sales. Therefore, the fuel cost of the car can be deducted temporarily.
(II) Article 10 of the Provisional Regulations on Value-added Tax stipulates that the input tax of goods purchased or taxable services for non-VAT taxable items and VAT-exempt items: collective welfare and personal consumption cannot be deducted from the output tax.
(3) Motorcycles, automobiles and yachts subject to VAT for taxpayers' own use refer to those used for production and operation, not for collective welfare or personal consumption, such as taking employees to and from work. In this case, the input tax is allowed to be deducted.
Question 4: Can the maintenance cost of machinery and equipment be deducted from the input tax? If a special invoice is obtained for the maintenance cost of machinery and equipment, the value-added tax can be deducted, and the expense deduction should be selected when uploading the details of the input invoice.
Question 5: How to deduct the value-added tax from the special invoice for repair fees? If your company is an ordinary taxpayer,
Office car maintenance:
Borrow: management fee-repair fee 7 14.54
Taxes payable-VAT payable (input tax) 12 1.47
Loans: bank deposits (cash or accounts payable) 836
When calculating VAT at the end of the month, 12 can be used as input tax deduction.
Question 6: Can the tax rate of 6% of maintenance fee be deducted? Hello, Xiao Hai, a teacher from the accounting school, has come to answer your question.
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Launching a Pilot Project of Changing Business Tax to VAT in Shanghai (Cai Shui [2011]1/No.), the original general VAT taxpayer accepted the taxable services provided by the pilot taxpayer, and the VAT indicated on the special VAT invoice obtained was the input tax, which was allowed to be written off. 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 or taxable services used for simple taxation methods, non-VAT taxable items, VAT-exempt 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. (two) abnormal losses of purchased goods and related processing and repair services and transportation services. (3) Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses. (4) Acceptance of passenger service. (5) Motorcycles, automobiles and yachts that are subject to consumption tax for their own use, except those that are the subject matter of transportation and rental services.
Welcome to my interesting class-ask questions to all the teachers in the accounting school.
Question 7: Can the vehicle maintenance fee be deducted? How to make accounting entries? Every car and four S shops have them. Soon, they will, and so will the same car sales. Some maintenance costs.
Question 8: Can the maintenance fee VAT invoice be deducted from the input tax? Maintenance fee VAT special invoice input tax can be deducted, of course, it must be a general VAT taxpayer.
Question 9: Can the maintenance fee be deducted? If you are a general VAT taxpayer, if you get a special VAT invoice, the maintenance fee of production equipment can be deducted from the VAT input tax.
The maintenance fee of real estate cannot be deducted from the input value-added tax.
Reasonable maintenance costs can be deducted before enterprise income tax.
Question 10: Can the vehicle maintenance fee be deducted? How to make accounting entries? Every car and four S shops have them. Soon, they will, and so will the same car sales. Some maintenance costs.