Can the surcharge be deducted?

Additional tax cannot be deducted with value-added tax, and additional tax cannot be deducted. The additional tax is calculated according to the actual turnover tax payable. Surcharge tax is the symmetry of "positive tax", that is, a tax added with ordinary tax. There were various surtaxes in old China. Only the salt tax in the Kuomintang period included the central additional tax, local additional tax, foreign debt additional tax, the construction of special funds and so on. Surcharge tax is often several times or even twenty times that of ordinary tax.

The value-added tax in the company's operation can be deducted, but not all items can be deducted, only a part can be deducted, as follows:

(1) Items that can be deducted:

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.

(2) Non-deductible items: 1. Procurement or services unrelated to production and business activities. 2. Travel expenses other than accommodation, collective welfare or personal consumption, catering and entertainment services and daily life services. 3, enjoy the national tax simple tax incentives or exempt from value-added tax projects. 4. Abnormal loss items such as improper storage.

5. Loan service (financial lease can be deducted). Provisional Regulations on Value-added Tax Article 9 If a taxpayer purchases goods or taxable services and obtains a VAT deduction certificate that does not comply with laws, administrative regulations or the relevant provisions of the competent tax authorities of the State Council, the input tax shall not be deducted from the output tax.

I hope the above contents are helpful to you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 2 of the Interim Measures for Special Additional Deduction of Individual Income Tax.

The term "special additional deduction for individual income tax" as mentioned in these Measures refers to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly as stipulated in the individual income tax law. Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan;

Income from labor remuneration, royalties and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted;

If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.

Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income;

If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.

The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state;

Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.