Three situations of calculating VAT input tax deduction

There are three ways to calculate the VAT input tax deduction:

1. The toll paid by taxpayers for bridges and gates is based on the toll amount indicated on the obtained toll invoice, and the deductible input tax is calculated according to the following formula;

2, taxpayers to buy domestic passenger services, the input tax is allowed to be deducted from the output tax;

3, taxpayers to buy agricultural products, according to the provisions of the calculation of input tax deduction.

Second, analysis

Value-added tax is a turnover tax levied on the basis of the value-added generated in the process of commodity circulation, and it is a turnover tax levied on the value-added of many links such as commodity production, circulation and labor services or the added value of commodities. Input tax refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or real estate.

3. What are the scope of VAT input tax deduction?

1, product procurement, raw material procurement, processing and maintenance services, labor dispatch, etc. Fixed assets directly related to business activities and purchased for the purpose of generating business;

2. Water, electricity, property service fees, office supplies, venue rental fees and property insurance generated in public places;

3. Accommodation fees and highway tolls generated by staff going out;

4. Training fees, consulting fees, advertising fees, conference fees and publicity materials generated by the company.