Is there a difference between non-taxable projects and VAT-exempt projects? What exactly does it look like?
Non-taxable projects mean that the fixed assets you purchase do not serve the scope of production and business; tax-free means that the products you produce and sell are tax-free products, so of course there is no input deduction. Therefore, the input tax on the purchase of fixed assets can only be included in the cost of the fixed assets. Non-taxable projects: Businesses that are not subject to VAT, that is, they do not fall within the scope of VAT, but are subject to other taxes; Tax-free projects refer to businesses that are subject to VAT and are not subject to other taxes, but can be exempted from VAT on a preferential basis. 2. For example: the provision of service business is a non-taxable item for VAT, but it is a taxable item for business tax; and the sale of seedlings is within the scope of VAT and should not be levied other taxes, but it can enjoy the exemption of VAT. preferential policies. 3. Stamp allocation mainly refers to the process of allocation among different units within the post office. < /p>
Non-taxable means that it is not within the scope of increase tax collection at all. In VAT, there are non-taxable items and tax-free items. What is the difference between the two?
1. Non-taxable Project: It is a business that is not subject to VAT, that is, it does not fall within the scope of VAT, but is subject to other taxes;
Tax-free project refers to a business that is subject to VAT and is not subject to other taxes, but can be exempted from it with preferential treatment VAT.
2. For example: the provision of service business is a non-taxable item of value-added tax, but it is a taxable item of business tax; and the sale of seedlings is within the scope of value-added tax and should not be levied other taxes, but You can enjoy the preferential policy of not levying value-added tax.
3. Stamp allocation mainly refers to the process of allocation among different units within the post office. What are non-VAT taxable projects
1. Non-VAT taxable projects refer to non-VAT taxable services, transfer of intangible assets (patented technology, non-patented technology, goodwill, trademarks, copyrights) Except), sales of real estate and real estate construction in progress.
2. Relevant policies and regulations: The Ministry of Finance and the State Administration of Taxation's "Notice on the National Pilot Tax Policy for Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries" (Caishui [2013] No. 37) Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries".
3. Starting from May 1, 2016, my country has fully implemented the replacement of business tax with value-added tax. The above-mentioned non-VAT taxable items have all been changed to VAT-taxable items, so they are non-VAT There are no more taxable projects. Before business tax was replaced by VAT, taxable projects were divided into VAT taxable projects and business tax taxable projects. The opposite business tax taxable projects were called non-VAT taxable projects.
Value-added tax taxable items include sales or imports of goods and processing, repair and repair services. Of course, they also include some special items: such as cargo futures, bank gold bars, etc., as well as visual items. Some activities with sales. You can check the book for details. The so-called non-VAT taxable projects are projects that are not VAT taxable projects. For example, providing non-VAT taxable services, transferring intangible assets, selling real estate and real estate projects under construction.
Among them:
1. Non-VAT taxable services: refers to the transportation, construction, finance and insurance, post and telecommunications industries that taxpayers engage in that are subject to business tax. , culture and sports industry, entertainment industry and service industry services;
2. Transfer of intangible assets: refers to the income generated from the transfer of intangible assets such as patent rights, non-patented technologies, trademark rights, copyrights, land use rights, etc.;
3. Real estate: refers to property that cannot be moved or that will cause changes in nature and shape after being moved, including buildings, structures and other land attachments.
4. Real estate construction in progress: refers to the construction, reconstruction, expansion, repair, and decoration of the above-mentioned real estate.
What is a non-VAT taxable project
Before May 1, 2016
Non-VAT taxable project: refers to the provision of non-VAT taxable services, transfer of intangible assets, Sales of real estate and real estate projects under construction.
Among them:
1. Non-VAT taxable services: refers to the transportation, construction, finance and insurance, post and telecommunications industries that taxpayers engage in that are subject to business tax. , culture and sports industry, entertainment industry and service industry services;
2. Transfer of intangible assets: refers to the income generated from the transfer of intangible assets such as patent rights, non-patented technologies, trademark rights, copyrights, land use rights, etc.;
3. Real estate: refers to property that cannot be moved or that will cause changes in nature and shape after being moved, including buildings, structures and other land attachments.
4. Real estate construction in progress: refers to the construction, reconstruction, expansion, repair, and decoration of the above-mentioned real estate. Is the compensation of debts a non-VAT taxable item?
1. It can be said that the compensation of debts is a non-VAT taxable item. If the purchased goods are used to offset debts, the deducted VAT input tax must be transferred out.
2. If you use self-produced products to pay off debts, it must be treated as sales and a special VAT invoice must be issued. The output tax is calculated based on the taxable price and the VAT rate of 17%.
This is my answer! Are major national science and technology projects classified as VAT non-taxable projects or tax-exempt projects?
Both non-taxable projects and tax-exempt projects are not allowed to deduct VAT, and the tax amount needs to be transferred out!
Thank you! Is the movable property project a non-VAT taxable project?
Whether it is before the business tax is replaced by the VAT or after the business tax is replaced by the VAT, the movable property project is a VAT taxable project. Can self-produced goods or taxable services used for non-VAT taxable projects, VAT-exempt projects, collective welfare or personal consumption be deducted?
Can be deducted. But it should be regarded as a sale.