How do construction enterprises deduct value-added tax?

Before the construction service industry, the VAT rate was 1 1%, and the VAT rate for goods sales was 17%. After May 2065438 1, the tax rate of construction industry was adjusted to 10%, and the tax rate of goods sales was adjusted to 16%. However, the reduction of tax rate has not changed the deduction principle of value-added tax, and the tax burden will be slightly lower than before.

Calculation method of value added tax

No matter what industry, the calculation principle of value-added tax is the same, and there is no objection to this. When the following three core formulas are understood, the calculation of value-added tax in the construction industry will come naturally, which is not complicated at all.

① VAT payable = output tax-input tax

② Output tax amount = sales including tax ÷ (1+10%) *10%.

② Input tax = input amount including tax ÷( 1+ tax rate) * tax rate

Extended data:

I. Voucher conditions

The tax deduction vouchers stipulated in the tax law include: special invoices for value-added tax, customs payment vouchers, purchase invoices or sales invoices for duty-free agricultural products, and unified invoices for cargo transportation (or VAT invoices for transportation in some areas where the "VAT reform" is implemented).

In addition, according to the notice of Caishui [20 12] 15, from 201121,the fees paid by VAT taxpayers for purchasing special equipment for VAT control system and technical maintenance fees (hereinafter referred to as the two fees). Therefore, the local tax invoice and tax control software maintenance fee for purchasing the special VAT invoice of the VAT tax control system can also be deducted.

Second, time conditions.

Special VAT invoices issued by the anti-counterfeiting tax control system for which general taxpayers apply for deduction and other invoices that need to be certified for deduction must be certified within 180 days from the date of issuance of special invoices, otherwise the input tax will not be deducted.

Imported goods: the general taxpayer who has obtained the customs duty payment certificate shall declare the deduction to the competent tax authorities within 90 days from the date of issuance and before the end of the first tax declaration period, and the input tax shall not be deducted after the deadline;

General taxpayers who have obtained the customs tax payment certificates issued after 201010 should submit the customs tax payment certificate deduction list to the competent tax authorities within 180 days from the date of issuance, apply for audit and comparison, and implement "first comparison and then deduction". Taxpayers who have obtained the VAT deduction certificate issued before June 5438+February 3 1 2009 shall still follow the original provisions.

Baidu Encyclopedia-VAT deduction