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Can the property fee of special invoice be deducted from the input value-added tax?
VAT invoice is also a kind of invoice. Enterprises with VAT general taxpayer qualification can apply to the competent national tax authorities for receiving and purchasing VAT invoices, and issue them through the anti-counterfeiting tax control system.
An enterprise with the qualification of general taxpayer of value-added tax can deduct the value-added tax with the value-added tax invoice. Special invoice, the abbreviation of "special VAT invoice". Invoice issued when selling VAT goods.
After the implementation of the "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)", in order to ensure the implementation of the value-added tax deduction system, it is now issued to enterprises for use.
When a taxpayer sells goods or taxable services, it shall issue a special VAT invoice to the buyer, and indicate the sales amount and output tax separately. Special invoices used as deduction vouchers are limited to ordinary taxpayers whose buyers and sellers are VAT.
Extended data:
According to the document Caishui [2004] 156, after obtaining the fixed assets, the taxpayer paid the relevant expenses and obtained the relevant deduction vouchers, but this part of the input tax cannot be deducted from the current output tax.
Therefore, we first record this part of the input tax as "tax to be deducted-VAT to be deducted (VAT transformation)", and then transfer it to the debit of "tax payable-VAT payable (fixed assets input tax)" according to relevant regulations to offset the current output tax.
If the fixed assets purchased by the taxpayer have non-VAT taxable behavior of input deduction, this part of the input tax should be transferred out.
Fixed assets within the scope of value-added tax transformation are regarded as sales, and this part of value-added tax should be credited as "tax payable-value-added tax payable (output tax on fixed assets)";
When transferring midway, the output tax shall be credited to "Taxes payable-VAT payable (fixed assets output tax)". If there is a balance in "tax to be deducted-VAT to be deducted (VAT transformation)", this part of the input tax should also be transferred to "tax payable-VAT payable (fixed assets output tax)".
Baidu encyclopedia-input tax deduction
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