Several common situations of deduction of input tax by construction enterprises

(1), specialized subcontracting, and the input tax deduction rate is10% (1 1% before May of 2018). For labor subcontracting (except settlement workers), the deduction rate of input tax is 1 1% (11%before May of 2018).

(2) Contractor: the contractor (the subcontractor adopts simple tax calculation), and the input tax deduction rate is 3%. For contractors (subcontractors use general tax), the deduction rate of input tax is10% (1 1% before May 20/8).

2. Machine use fee: the input tax deduction rate for purchasing machinery and equipment is 17%. The special VAT invoice obtained by purchasing machinery and equipment can be deducted at one time, but attention should be paid to controlling the comprehensive cost and selecting suppliers with lower comprehensive cost.

(1). Leased machinery: leased machinery (leased equipment only), input tax deduction rate 17% and 3%. For leased equipment, the applicable tax rate is generally17%; However, before the implementation of the pilot, if the lessor provides business leasing services with purchased or self-made tangible movable property, during the pilot period, the simple tax calculation method can be selected to calculate and pay the value-added tax, and the use levy rate is 3%.

(2) For the leased machinery (leased equipment+operators), the input tax deduction rate is10% (1 1% before May of 2018).

4. Temporary facility fee: temporary facility fee, input tax deduction rate 17%, 3%. The cost of temporary facilities in the project, such as scaffolding, prefabricated houses, fences, etc. , can be deducted at one time.

5. Water fee: the deduction rate of input tax is10% (1 1% before May of 2018) and 3%. You can get a special VAT invoice from the water supply company, and you can only deduct 3% of the input tax. For water purchased from other water plants, a special VAT invoice can be obtained, and the input tax of 10% can be deducted. (1 1% 5 months ago 1, 2065438)

6. Conference fee: input tax deduction rate is 6%. When the company holds a large-scale meeting, it should ask for a special VAT invoice for the meeting fee. If the service is listed separately, a separate invoice for the meal fee will be issued, and the input tax for the meal fee cannot be deducted.

7. Labor protection fee: Labor protection fee, and the deduction rate of input tax is 17%.

(1), the company adopted technical and health care measures such as improving the working conditions of the company's production personnel, preventing casualties, and preventing and eliminating occupational diseases in accordance with the Labor Law and relevant national regulations on labor safety.

(2) For example, if you buy personal protective equipment and safety products for employees, you can deduct the input tax. But it should be distinguished from welfare expenses. If it is welfare expenses, it shall not be deducted.

8. Housing construction fee: the input tax deduction rate is10% (before May 18, 1 1%) and 5%.

(1). When acquiring real estate, we should distinguish the acquisition time of the other party's real estate. For those obtained after May 2065438 1, the applicable tax rate is 1 1%, which can be deducted by the company in two years, 60% in the first year and 40% in the second year; For those obtained before May 20 16 1 day, you can choose the simple tax calculation method and apply the 5% tax rate.

(2) For leased real estate, it is necessary to distinguish the time when the other party's real estate was acquired. If it is obtained after May 1 2065438, the applicable tax rate is before May 1 0% (May120 1 1%); For those obtained before May 20 16 1 day, you can choose the simple tax calculation method and apply the 5% tax rate.

9. Interest expense and loan expense: The deduction rate of input tax is 6%. The interest expenses of the loan cannot be deducted, and the related handling fees, consulting fees and consulting fees are not allowed to be deducted.

10, bank charges: input tax deduction rate is 6%. The handling fee generated by transfer and remittance can be deducted. You should ask the bank for a special VAT invoice.

1 1, insurance premium

(1), the input deduction tax rate of labor insurance fee is 6%. A special VAT invoice with a tax rate of 6% shall be obtained to offset the input tax. Remarks: Life insurance is not deductible except the insurance premium paid by special workers.

(2) The deduction rate of input tax for vehicle insurance and real estate insurance is 6%. A special VAT invoice with a tax rate of 6% shall be obtained to offset the input tax.

12. Maintenance fee: the input tax deduction rate is 17% and10% (before May, 18, 1 1%). Repair expenses are used for the repair expenses of tangible movable property, such as automobile repair expenses and mechanical equipment repair expenses17%; For real estate, the tax rate of repair fee is 10%.

Extended data

1. Input tax refers to the value-added tax paid or borne by taxpayers when purchasing goods or taxable services.

2. The purchase of goods or taxable services includes the purchase of goods (including imported goods) or taxable services, goods exchanged by barter, goods paid by debt income, goods transferred by investment, goods transferred by donation and freight paid in the process of buying and selling goods. When determining the input tax deduction, it must be strictly examined in accordance with the provisions of the tax law.

3. Tax deduction, also known as "tax deduction" and "tax deduction", refers to a tax preference that allows taxpayers to deduct the tax paid in the previous link when calculating the tax payment according to the provisions of the tax law.

4. Tax deduction is different from tax deduction. The former deducts a certain amount of tax from the taxable income, while the latter deducts a certain amount of tax from the taxable income. Therefore, in the case of the same amount, the tax deducted is less than the tax paid for a certain amount of tax.

References:

Baidu encyclopedia-input tax deduction