Can the special invoice for real estate value-added tax be deducted?

The general taxpayer enterprise obtains the appreciation of the property fees charged by the property company, and the special invoice can be deducted.

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.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 1 Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are VAT taxpayers and shall pay VAT in accordance with these Regulations.

Article 3 Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates. If the sales amount is accounted for separately, a higher tax rate shall apply.

Article 4 Except under the circumstances stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax minus the current input tax. Calculation formula of tax payable: tax payable, output tax-current input tax.

When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.